THE ITO, WARD-1(1)(3), SURAT vs. M/S. KUBER METALS PVT. LTD., MUMBAI

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ITA 1156/AHD/2017Status: DisposedITAT Surat03 February 2021AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal considered the submissions of both parties. The Revenue's appeal was dismissed as not pressed due to the settlement under the Vivad-Se-Vishwas Scheme.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for AY 2012-13. The assessee informed the tribunal that the dispute was settled under the Vivad-Se-Vishwas Scheme.

What were the issues?

Whether the Revenue's appeal should be dismissed as not pressed when the assessee has settled 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.SHRI ARJUN LAL SAINI, Honble

For Respondent: Smt. Anupama Singla - Sr.DR
Hearing: 03.02.2021

आदेश /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. This appeal by Revenue is directed against the order of ld.Commissioner of Income Tax(Appeals)-3, Surat dated 07.02.2017 for assessment year (AY) 2012-13.

2.

The appeal came up hearing on 3rd 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 ITO, Ward-1(1)(3), Surat Vs. M/s.Kuber Metals P. Ltd.,/ A.Y. 2011-12 Ld. AR of assessee prayed that Revenue should withdrawal their appeal.

3.

The ld.Departmental Representative Sr.DR appearing for the Revenue submits that the appeal filed by the Revenue may be treated as not pressed. Considering the submissions of the Ld. AR of the assessee and Departmental Representative for the Revenue the appeal of the Revenue is dismissed as not pressed. Resultantly, the appeal of the Revenue is dismissed as not pressed.

Order announced at the time of hearing of appeal on 3rd February 2021 in the Virtual Court hearing.

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