MR. SHASHIKANT VIRSUKHLAL CHAUHAN,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(4), SURAT

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ITA 40/SRT/2017Status: DisposedITAT Surat26 February 2021AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's Authorized Representative (AR) prayed for withdrawal of the appeal. The Departmental Representative had no objection. The tribunal allowed the assessee to withdraw the appeal.

What were the facts?

The assessee's appeal was filed against the order of the CIT(A) for AY 2013-14. The assessee had settled the dispute with the Department under the Vivad-Se-Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw the appeal due to settlement under the Vivad-Se-Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH, Honble & Dr.SHRI ARJUN LAL SAINI, Honble

Hearing: 26.02.2021

O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. This appeal by Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-2, Surat dated 19.06.2017 for assessment year (AY) 2013-14.

2.

The appeal came up hearing on 26th February 2021. The Ld.AR for the assessee submits that the assessee has settled dispute with the Department under Vivad-Se-Vishwas Scheme–2020 and received Form-3 of Vivad se Visvas Scheme -2020. The Ld. AR of assessee prayed for withdrawal of the appeal.

1.

Mr.Shashikant Virsukhlal Chauhan Vs. ITO, Ward-1(2)(4), Surat./ A.Y. 2013-14 3. The ld.Departmental Representative (Sr.DR) appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn. Considering the submissions of the Ld. AR of the assessee, the assessee is allowed to withdraw his appeal. Resultantly, the appeal of the Assessee is dismissed as withdrawn.

Order pronounced on 26th February 2021 at the time of hearing of appeal.

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