What did the Tribunal hold?

The assessee sought to withdraw the appeals as the dispute was settled under the Vivad se Visvas Scheme. The Revenue had no objection to the withdrawal.

The assessee filed two appeals against orders for AY 2005-06 and 2006-07. The assessee later applied for withdrawal of these appeals.

What were the issues?

Whether the assessee can withdraw appeals after settling the dispute under the Vivad se Visvas Scheme.

Bharuch Eco Aqua Infrastructure… vs DCIT | ITAT Surat 2021

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

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

For Respondent: Smt. Anupama Singla - Sr.DR

Hearing: 10.02.2021

सुनवाई की तारीख/ Date of hearing: 10.02.2021 उ�घोषणा क� तार�ख/Pronouncement on: 10.02.2021 आदेश /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. These two appeals by the same Assessee are directed against the separate orders of ld.Commissioner of Income Tax(Appeals)-1, Vadodara dated 22.03.2016 for the assessment years (AY) 2005-06 and 2006-07.

Both the appeals came up for hearing on 10th February 2021. The assessee has already submitted an application dated 04.02.2021 for withdrawal of both appeals on the ground that Bharuch Eco Aqua Infrastructure Ltd., Vs. DCIT, Bharuch Circle, Bharuch/ ITA No’s.1298 & 1299/AHD/2017 for A.Y. 2005-06 & 2006-07

the assessee has settled the dispute with the Revenue under Vivad se Visvas Scheme -2020 and had already received Form-3, vide Certificate No.231362020290121 in and No.231357320290121 in ITA No.1299/AHD/2017 respectively, issued from the office of Principal Commissioner of Income Tax, Surat-1, dated 29.01.2021 copies of which are filed. The Ld. AR for the assessee submits that 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 both the appeals.

BHARUCH ECO AQUA INFRASTRUCTURE LTD.,ANKLESHWAR vs. THE DY.COMMISSIONER OF INCOME TAX, BHARUCH CIRCLE, BHARUCH

What did the Tribunal hold?

What were the facts?

What were the issues?

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