What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal. The appeal was dismissed as withdrawn based on the settlement under the Vivad-Se-Vishwas Scheme.

The assessee filed an appeal against the order of the CIT(A) for AY 2008-09. The assessee later filed an application to withdraw the appeal as the dispute was settled under the Vivad-Se-Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.

Shri Harishkumar Chandrakantbhai… vs ITO | ITAT Surat 2021

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

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

Hearing: 22.02.2021

O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER:

1. 1. This appeal by Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-1, Surat dated 31.03.2017 for assessment year (AY) 2008-09.

2. The appeal came up hearing on 22nd February 2021. The Ld.AR for the assessee already submitted an application dated 20.02.2021 for withdrawal of the appeal on the ground 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, Surat-1, dated 10.12.2020 copy of which is filed. The Ld. AR for the assessee stated in the said application that Harishkumar Chandrakantibhai Patel Vs. ITO,,Ward-2(3)(6), Surat./ A.Y. 2008-09 the assessee shall pay the full and final demand as per undertaking given by assessee. The Ld. AR of assessee prayed for withdrawal of the appeal.

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Representative Sr.DR appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn.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 Resultantly, the appeal of the Assessee is dismissed as withdrawn.

SHRI HARISHKUMAR CHANDRAKANTBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(6), SURAT

What did the Tribunal hold?

What were the facts?

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