What did the Tribunal hold?

The Tribunal allowed the assessee's application to withdraw the appeal. The Revenue had no objection to the withdrawal.

The assessee filed an appeal against the CIT(A)'s order for AY 2015-16. The assessee later filed an application to withdraw the appeal, stating the dispute was settled under the Vivad se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeal due to settlement under the Vivad se Vishwas Scheme.

Smt Shobhanaben R. Detroja, Na | ITAT Surat 2020

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

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. 1. This appeal by assessee is directed against the order of ld. Commissioner of Income Tax (Appeals), Valsad, dated 27.02.2019 for assessment year (AY) 2015-16.

2. The appeal came up hearing on 29th December 2020. The assessee has moved application dated 15.12.2020 for withdrawal of appeal on the ground that the assessee 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, Valsad, dated 06.11.2020 copy of which is filed. The assessee prayed for withdrawal of the appeal.

Smt. Shobhnaben Ranchhodbhai Detroja .Vs.ACIT, Navsari Circle, Navsari/ A.Y. 2015-16

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Representative (ld.DR) appearing for the revenue has no objection if the appeal of assessee is dismissed as withdrawn.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 15.12.2020 filed by 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 Resultantly, the appeal of the assessee is dismissed as withdrawn.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 29th December 2020 in the Virtual Court hearing.

SMT SHOBHANABEN R. DETROJA,NA

What did the Tribunal hold?

What were the facts?

What were the issues?

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