What did the Tribunal hold?

The Tribunal noted that the assessee had settled the dispute and the Departmental Representative had no objection. Therefore, the appeal was treated as withdrawn.

The assessee had filed an appeal before the Income Tax Appellate Tribunal. The assessee subsequently settled the dispute with the Income Tax Department under the Vivad se Visvas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to settlement under the Vivad se Visvas Scheme.

Shri Tejashkumar Balubhai Patel vs ITO | ITAT Surat 2021

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM

For Appellant: Shri Rakesh Shah - CA

Hearing: 12/01/2021Pronounced: 12/01/2021

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ (�नधा�रणवष� / Assessment Year: (2009-10) (Virtual Court Hearing) Mr. Tejashkumar Balubhai Patel, Vs. The Income Tax Officer, C-203, Nandinin-II, Vesu, Ward-4(4), Surat. Surat. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: ASCPP 6083 A (Assessee) (Respondent) Assessee by : Shri Rakesh Shah - CA Respondent by : Smt. Anupama Singla – Sr. DR सुनवाईक�तार�ख/ Date of Hearing : 12/01/2021 घोषणाक�तार�ख/Date of Pronouncement : 12/01/2021 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER:

At the outset itself, we note that the Learned Authorised Representative of the assessee submitted that the assessee has settled the dispute with the Income tax Department under Vivad se Visvas Scheme -2020 (VSV-20). The assessee has already received Form-3 of VSV-20 and prayed that the assessee may kindly be allowed to withdraw the appeal to which, the learned Departmental Representative did not raise any objection.

We have heard Ld.Sr.Departmental Representative(DR) for the Revenue and the Ld.Authorised Representative of the assessee. We note that assessee has already settled the dispute with Revenue. The Ld.Sr.DR for the Revenue did not have any A.Y.2009-10 Mr.Tejashkumar Balubhai Patel Vs.ITO, Ward-4(4), Surat objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn. 3. In the result, the appeal of the assessee (in AY.2009-10) is dismissed as withdrawn.

Order is pronounced on 12/01/2024, as per Rule 34 of Income Tax Appellate Tribunal, Rule 1963.

SHRI TEJASHKUMAR BALUBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-4(4), SURAT

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