SHRI BATUKBHAI C.MANIYA(HUF),SURAT vs. INCOME TAX OFFICER-WARD-3(3)(1), SURAT

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ITA 3087/AHD/2015Status: DisposedITAT Surat18 January 2021AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's counsel requested to withdraw the appeal due to the settlement under the Vivad-Se-Vishwas Scheme. The revenue representative had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. The assessee later settled the dispute with the department under the Vivad-Se-Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee after settling 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. ARJUN LAL SAINI, Honble

For Respondent: Smt. Anupama Singla – Sr.DR
Hearing: 18.01.2021

सुनवाई की तारीख/ Date of hearing: 18.01.2021 उ�घोषणा क� तार�ख/Pronouncement on: 18.01.2021 आदेश /O R D E R

PER PAWAN SINGH, JUDICIAL MEMBER:

1.

This appeal by Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-3, Surat dated 27.08.2015 for assessment year (AY) 2012-13.

2.

The appeal came up hearing on 18th January 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.

Shri Batukbhai C. Maniya (HUF) Vs. ITO, Ward-3(3)(1), Surat. A.Y. 2012-13

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Representative Sr.DR appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn.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 Resultantly, the appeal of the Assessee is dismissed as withdrawn.

Order announced at the time of hearing of appeal on 18th January 2021 in the Virtual Court hearing.

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