RADHEY KRISHNA TERENE PVT. LTD.,SURAT vs. THE INCOME TAX OFICER, WARD-4(1), SURAT

PDF · subscribers
ITA 1930/AHD/2014Status: DisposedITAT Surat05 February 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed both parties to withdraw their respective appeals. Consequently, both the appeal filed by the revenue and the cross-appeal filed by the assessee were dismissed as withdrawn.

What were the facts?

The assessee and revenue filed cross appeals for assessment year 2010-11. The assessee sought withdrawal of its appeal stating the dispute was settled under the Vivad se Visvas Scheme.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to settlement under the Vivad se Visvas Scheme.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: 09.02.2021

Heard together (2 matters)

I.T.A No.1855/AHD/2014
I.T.A No.1930/AHD/2014

Read from the judgment's own cause title. This page is filed under one of them.

सुनवाई की तारीख/ Date of hearing: 09.02.2021 उ�घोषणा क� तार�ख/Pronouncement on: 09.02.2021 आदेश /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER:

1. 1. These cross appeals by the Assessee and Revenue are directed against the common orders of ld.Commissioner of Income Tax(Appeals)-II, Surat dated 16.04.2014 for the assessment years (AY) 2010-11.

2. Both the appeals came up for hearing on 9th February 2021. The assessee has already submitted an application dated 08.02.2021 for withdrawal of appeal on the ground that the assessee has settled the Radhey Krishna Terene Pvt. Ltd.,(Cross Appeal)./ & 1930/AHD/2014 for A.Y. 2010-11 dispute with the Revenue under Vivad se Visvas Scheme-2020, for the tax liability for assessment year 2010-11 and had already received Form-3, vide Certificate No.233042020300121, issued from the office of Principal Commissioner of Income Tax, Surat-1, dated 30.01.2021 copy of which is 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 assessee’s appeal and further pray that the revenue should also withdraw its appeal.

Recent GST High Court judgments

Search GST case law →