BEENA KIRAN DESAI,VALSAD vs. ITO, WARD-1, VALSAD

PDF · subscribers
ITA 17/SRT/2020Status: DisposedITAT Surat19 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's application and the Revenue's no objection. The appeal was dismissed as withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee later filed an application stating that the dispute was settled under the Vivad-Se-Vishwas Scheme and sought withdrawal of the appeal.

What were the issues?

Whether an appeal can be withdrawn if the dispute has been settled under the Vivad-Se-Vishwas Scheme.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 17.12.2019 for assessment year (AY) 2014-15.

2.

The appeal came up hearing on 19th March 2021. The assessee has already filed an application dated 09.03.2021 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 05.12.2020 copy of which is filed. The Ld.Authorised

1.

Beena Kiran Desai Vs. ITO, Ward-1, Valsad ./ A.Y. 2014-15 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Representative /Sr.DR appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn. Considering the contents of the application filed by the assessee, the appeal of the assessee is dismissed as withdrawn being settled.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.

Recent GST High Court judgments

Search GST case law →