What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeals as the dispute was settled under the Vivad se Visvas Scheme, 2020. Consequently, the appeals were dismissed as withdrawn.

The assessee filed three appeals before the ITAT for assessment years 2015-16, 2011-12, and 2012-13. The assessee later applied for withdrawal of these appeals.

What were the issues?

The primary issue was the withdrawal of appeals by the assessee due to settlement under the Vivad se Visvas Scheme.

The Progressive Multipurpose… vs ITO | ITAT Surat 2021

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

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

For Respondent: Smt. Anupama Singla – Sr.DR

Hearing: 02.02.2021

सुनवाई की तारीख/ Date of hearing: 02.02.2021 उ�घोषणा क� तार�ख/Pronouncement on: 02.02.2021 आदेश /O R D E R PER PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by Assessee are directed against the separate orders of ld.Commissioner of Income Tax(Appeals)- Valsad dated 08.08.2018, 21.08.2019 for assessment years (AY) 2015-16, 2011-12 and 2012-13 respectively.

These appeals came up hearing on 2nd February 2021. The assessee has already submitted an application dated

The Progressive Multipurpose Co-op Society Ltd./ ITA No’s.694/SRT/2018, 529 & 530/SRT/2019 for A.Y. 2015-16, 11-12 & 13 21.01.2021 for withdrawal of the three appeals on the ground that the assessee has settled the dispute with the Revenue under Vivad se Visvas Scheme -2020. The assessee has submitted before the Bench separate FORM-3, for Vivad Se Vishwas Act, 2020 the details of which are as follows: i) For FORM-3, dated 30.12.2020 vide acknowledgment no.964766220301220 issued by PCIT, Valsad. ii) For A.Y. 2011-12, FORM-3, dated 13.01.2021 vide acknowledgment no.206159160130121 issued by PCIT, Valsad. iii) For ITA No.530/SRT/2019, A.Y. 2012-13, FORM-3, dated 13.01.2021 vide acknowledgment no.206335340130121 issued by PCIT, Valsad.

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 appeal.

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Representative Sr.DR appearing for the Revenue has no objection if the appeals of assessee are dismissed as withdrawn.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 The Progressive Multipurpose Co-op Society Ltd./ ITA No’s.694/SRT/2018, 529 & 530/SRT/2019 for A.Y. 2015-16, 11-12 & 13 Ld. AR of the assessee, the assessee is allowed to withdraw his three appeals. Resultantly, the three appeals of the Assessee are dismissed as withdrawn.

Order announced at the time of hearing of appeal on 2nd February 2021 in the Virtual Court hearing.

THE PROGRESSIVE MULTIPURPOSE CO-OP SOCIETY LTD.,DAMAN vs. INCOME TAX OFFICER DAMAN WARD, DAMAN

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