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. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee settled the dispute with the Department 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The primary issue was whether the appeal should be dismissed as withdrawn due to the settlement under the Vivad-Se-Vishwas Scheme.

M/S Chaudhary Prints Pvt.Ltd. vs ITO | ITAT Surat 2021

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

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

For Respondent: Shri Ritesh Mishra - CIT(DR)

Hearing: 09.02.2021

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. This appeal by Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-1, Surat dated 19.12.2017 for assessment year (AY) 2012-13.

The appeal came up hearing on 9th 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.

M/s.Chaudhary Prints Pvt. Ltd., Vs. ITO, Ward-1(1)(2), Surat./ A.Y. 2012-13

The ld.Departmental Representative CIT(DR) appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn.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 Resultantly, the appeal of the Assessee is dismissed as withdrawn.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 announced at the time of hearing of appeal on 9th February 2021 in the Virtual Court hearing.

M/S CHAUDHARY PRINTS PVT.LTD.,SURAT vs. INCOME TAX OFFICER-1(1)(2), SURAT

What did the Tribunal hold?

What were the facts?

What were the issues?

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