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 Consequently, the appeal was dismissed as withdrawn.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 against the order of the CIT(A) for AY 2008-09. The assessee later settled the dispute under the Vivad se Vishwas Scheme and received Form-3.

What were the issues?

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

Shri Arvindbhai Valjibhai Thumar 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: Smt. Anupama Singla - Sr.DR

Hearing: 03.02.2021

सुनवाई की तारीख/ Date of hearing: 03.02.2021 उ�घोषणा क� तार�ख/Pronouncement on: 03.02.2021 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 20.12.2016 for assessment year (AY) 2008-09.

The appeal came up hearing on 3rd February 2021. The Ld. AR for the assessee submits that the assesse has settled the dispute with the under Vivad se Visvas Scheme -2020 and had already received Form-3, issued from the office of Principal Commissioner of Income Tax, Surat-1, dated 20.01.2021 copy of which is filed. The Ld. AR for the Arvindbhai Valjibhai Thummer Vs. ITO, Ward-2(3)(1), Surat./ A.Y. 2008-09 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Representative Sr.DR appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn.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 Resultantly, the appeal of the Assessee is dismissed as withdrawn.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 3rd February 2021 in the Virtual Court hearing.

SHRI ARVINDBHAI VALJIBHAI THUMAR,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1), SURAT

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