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

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ITA 1299/AHD/2016Status: DisposedITAT Surat10 February 2021AY 2006-072 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeals. Consequently, both appeals were dismissed as withdrawn.

What were the facts?

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?

The primary issue was whether the assessee could withdraw their appeals after settling the dispute with the Revenue under the Vivad se Visvas 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

For Respondent: Smt. Anupama Singla - Sr.DR
Hearing: 10.02.2021

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. 2. 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.

3.

The ld.Departmental Representative Sr.DR appearing for the Revenue has no objection if the appeals of assessee are dismissed as withdrawn. Considering the submissions of the Ld. AR of the assessee, the assessee is allowed to withdraw his appeals. Resultantly, both the appeals of the Assessee are dismissed as withdrawn. Order pronounced on 10 February 2021 by placing result in the notice board. (Dr.ARJUN LAL SAINI) (PAWAN SINGH) (लेखा सद"य/ACCOUNTANT MEMBER) ("याियक सद"य/JUDICIAL MEMBER) सुरत/ Surat, "दनांक Dated: 10 Feb 2021/#SGR Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order / // /

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