SHYAM FURNISHING PVT. LTD.,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2), SURAT

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ITA 57/AHD/2017Status: DisposedITAT Surat10 February 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal as the dispute was settled under the Vivad se Vishwas Scheme. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee settled the dispute under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the settlement of the dispute under the Vivad se Vishwas Scheme.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

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. This appeal by Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-2, Surat dated 24.11.2016 for assessment year (AY) 2012-13.

2.

The appeal came up hearing on 10th February 2021. The Ld. AR for the assessee submits that the assesse has settled the dispute with the under Vivad se Visvas Scheme -2020 and had already received Form-3, issued from the office of Principal Commissioner of Income Tax, Surat-1, dated 20.01.2021 copy of which is filed. The Ld. AR for the Shyam Furnishing Pvt. Ltd., Vs. ITO, Ward-2(1)(2), Surat./ A.Y. 2012-13 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 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Representative Sr.DR appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn.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 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 Resultantly, the appeal of the Assessee is dismissed as withdrawn.

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