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 Consequently, the appeal was dismissed as withdrawn.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 2013-14. The assessee later settled the dispute with the Department under the Vivad-Se-Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to settlement under the Vivad-Se-Vishwas Scheme.

Smt. Minaben Harshadbhai Patel 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: 01.02.2021

सुनवाई की तारीख/ Date of hearing: 01.02.2021 उ�घोषणा क� तार�ख/Pronouncement on: 01.02.2021 आदेश /O R D E R

PER PAWAN SINGH, JUDICIAL MEMBER:

This appeal by Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals)-I, Surat dated 23.09.2016 for assessment year (AY) 2013-14.

The appeal came up hearing on 1st 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 Ld. AR of assessee prayed for withdrawal of the appeal.

Smt.Minaben Harshadbhai Patel Vs. ITO, Ward-2(3)(6), Surat./ A.Y. 2013-14 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Representative Sr.DR appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn.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 Resultantly, the appeal of the Assessee is dismissed as withdrawn.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 1st February 2021 in the Virtual Court hearing.

SMT. MINABEN HARSHADBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER,WARD-2(3)(6), SURAT

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments