SHRI MITESH NATVERBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD -2(3)(3), SURAT

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ITA 305/AHD/2016Status: DisposedITAT Surat29 December 2020AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw the appeals as the dispute was settled under the Vivad se Visvas Scheme. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed two appeals against the quantum assessment and penalty order for AY 2009-10. The assessee later applied for withdrawal of both appeals.

What were the issues?

Whether the assessee can withdraw appeals after settling the dispute under Vivad se Visvas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

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: 29.12.2020

Heard together (2 matters)

I.T.A No.1659/AHD/2013
I.T.A No.305/AHD/2016

Read from the judgment's own cause title. This page is filed under one of them.

सुनवाई की तारीख/ Date of hearing: 29.12.2020 उ�घोषणा क� तार�ख/Pronouncement on: 29.12.2020 आदेश /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. These two appeals by assessee are directed against the separate orders of ld. Commissioner of Income Tax (Appeals)- I, Surat, dated 05.04.2013 in the Quantum Assessment and order dated 04.12.2015 in the matter of Penalty levied under section 271(1)(c) of the Act, both for the assessment year (AY) 2009-10.

Shri Mitesh Natverbhai Patel .Vs.ITO, Ward-6(3) & Ward-2(3)(3), Surat / ITA No’s.1659/AHD/2013 & 305/AHD/2016 for A.Y’s 2009-10 2. Both appeals came up hearing on 29th December 2020. The assessee has already submitted an application dated 24.12.2020 for withdrawal of both appeals on the ground that the assessee has settled the dispute with the Revenue 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 11.12.2020 copy of which is filed. The Ld. AR for the 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.

3.

The ld. Senior Departmental Representative (ld.DR) appearing for the revenue has no objection if the appeal of assessee is dismissed as withdrawn. Considering the contents of the application dated 24.12.2020 filed by the assessee, the assessee is allowed to withdraw his appeal. Resultantly, both the appeals of the assessee are dismissed as withdrawn. Order announced at the time of hearing of appeal on 29th December 2020 in the Virtual Court hearing.

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