THE ITO, WARD-2(3)(4), SURAT vs. UPABEN NITINKUMAR PATEL, SURAT

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ITA 914/AHD/2017Status: DisposedITAT Surat11 January 2021AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the revenue's appeal as withdrawn, granting liberty to revive it if the assessee fails to pay the due tax as per the VSV-20 mandates.

What were the facts?

The assessee settled the dispute with the Income Tax Department under the Vivad se Visvas Scheme (VSV-20). The assessee received Form-3 of VSV-20, and requested the revenue to withdraw its appeal.

What were the issues?

Whether the revenue's appeal should be dismissed as withdrawn due to settlement under the VSV-20 scheme.

Which sections of the Income-tax Act were involved?

Vivad se Visvas Scheme -2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH & DR. ARJUN LAL SAINI

For Appellant: DR 11/01/2021
For Respondent: DR 11/01/2021
Hearing: 11/01/2021

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 31.01.2017 for assessment year (AY) 2012-13.

2.

The appeal came up hearing on 11/01/2021. The learned AR for the assessee submits 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 vide acknowledgement Number: 808731570121220, and prayed that the revenue may be directed to withdraw the appeal. 3. The ld. Senior Departmental (ld. DR) appearing for the revenue submits that she has no objection if the appeal of revenue is dismissed as

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