AMRUTBHAI BHAGABHAI PATEL,NA

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ITA 390/SRT/2019Status: DisposedITAT Surat02 February 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeals. The appeals were consequently dismissed as withdrawn.

What were the facts?

The assessee filed two appeals for AY 2011-12 and 2012-13. The assessee later applied for withdrawal of both appeals, citing settlement of disputes under the Vivad-Se-Vishwas Scheme-2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad-Se-Vishwas Act, 2020

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: 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 MEMEBER: 1. These two appeals by Assessee are directed against the separate orders of ld.Commissioner of Income Tax(Appeals), Valsad dated 16.07.2019 and 18.07.2019 for assessment year (AY) 2011-12 and 2012-13 respectively.

2.

The appeal came up hearing on 2nd February 2021. The Ld.AR for the assessee submitted an application dated 06.01.2021 for withdrawal of both the appeals on the ground that the assessee has settled dispute with the Department under Vivad-Se-Vishwas Scheme–2020. The assessee has submitted Amrutbhai Bhagabhai Patel Vs. ITO, Ward-1, Navsari/ ITA No’s.389 & 390/SRT/2019 for A.Y. 2011-12 & 12-13 before the Bench separate FORM-3, for Vivad Se Vishwas Act, 2020 the details of which are as follows: i) For A.Y. 2011-12, FORM-3, dated 31.12.2020 vide acknowledgment no. 972940680311220 issued by PCIT, Valsad. ii) For FORM-3, dated 30.12.2020 vide acknowledgment no. 965289980301220 issued by PCIT, Valsad.

3.

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 both the appeals.

4.

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Representative Sr.DR appearing for the Revenue has no objection if the appeals of assessee are dismissed as withdrawn.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 three appeals. Resultantly, both the appeals of the Assessee are dismissed as withdrawn.

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