BHARAT VITHALBHAI NAVADIYA,SURAT vs. ITO, WARD-3(2)(1), SURAT

PDF · subscribers
ITA 169/SRT/2019Status: DisposedITAT Surat19 February 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's counsel requested to withdraw the appeal, and the Revenue representative had no objection. The Tribunal allowed the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2014-15. The assessee subsequently settled the dispute with the Department under the Vivad-Se-Vishwas Scheme and received Form-3.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee 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: 19.02.2021

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)-3, Surat dated 03.01.2019 for assessment year (AY) 2014-15.

2.

The appeal came up hearing on 19th 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.

Bharat Vithalbhai Navadiya Vs. ITO,,Ward-3(2)(1), Surat.// A.Y. 2014-15 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Representative Sr.DR appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn.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 Resultantly, the appeal of the Assessee is dismissed as withdrawn.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 19th February 2021 at the time of hearing of appeal.

Recent GST High Court judgments

Search GST case law →