RAKESH KANTILAL MEHTA,VALSAD vs. ACIT, CIRCLE VALSAD, VALSAD

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ITA 531/SRT/2019Status: DisposedITAT Surat19 March 2021AY 2008-092 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute under the Vivad-Se-Vishwas Scheme and had received Form-3. The assessee's representative prayed for withdrawal of the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2008-09. The assessee later settled the dispute with the Department under the Vivad-Se-Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.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: 19.03.2021

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), Valsad dated 25.10.2019 for assessment year (AY) 2008-09.

2.

The appeal came up hearing on 19th March 2021. The assessee has already filed an application dated 10.03.2021 contending therein that the assessee has settled dispute with the Department under Vivad-Se-Vishwas Scheme–2020 and had already received Form-3, issued from the office of Principal Commissioner of Income Tax, Valsad, dated 11.12.2020 copy of which is filed.. The Ld.Authorised

1.

Rakesh Kantilal Mehta Vs. ACIT, Circle Valsad, Valsad ./ A.Y. 2008-09 Representative(AR) for assessee at the time of hearing prayed for withdrawal of the appeal.

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Representative /Sr.DR appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn. Considering the contents of the application filed by the assessee, the appeal of the assessee is dismissed as withdrawn being settled. Resultantly, the appeal of the Assessee is dismissed. The AO is directed to pass consequential order as per CBDT Circular No.3/2021 dated 04.03.2021.

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