RANJIT MANUBHAI KIDECHA,SURAT vs. ACIT,CIRCLE 3(1), SURAT

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ITA 179/SRT/2019Status: DisposedITAT Surat29 December 2020AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

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

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2015-16. During the hearing, the assessee requested to withdraw the appeal as the dispute was settled under the Vivad se Visvas Scheme.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

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

Hearing: 29/12/2020Pronounced: 29/12/2020

Assessee by : None Respondent by : Smt. Anupama Singla – Sr. DR सुनवाईक�तार�ख/ Date of Hearing : 29/12/2020 घोषणाक�तार�ख/Date of Pronouncement : 29/12/2020 आदेश / O R D E R

PER DR. A. L. SAINI, ACCOUNTANT MEMBER:

1.

This appeal by assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-3, Surat, dated 01.02.2019 for Assessment Year 2015-16.

2.

The appeal came up for hearing on 29th December 2020. At the time of hearing, none appeared on behalf of the assessee. The assessee has moved application through Email for withdrawal of appeal on the ground that the assessee has already settled the dispute with the Revenue under Vivad se Visvas Scheme- 2020 and has already received FORM-3, vide Certificate No.336689770080520 dated 08.05.2020 issued from the office of Principal Commissioner of Income Tax, Surat. The assessee prayed for withdrawal of the appeal.

Shri Ranjit Manubhai Kidecha Vs.ACIT, Circle-3(1), Surat/ A.Y. 2015-16 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Representative (ld.DR) appearing for the Revenue has no objection if the appeal of assessee is dismissed as withdrawn.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 of the assessee, the assessee is allowed to withdraw his appeal. Consequently, we treat the appeal as withdrawn.

4.

In the result, appeal of the assessee (in A.Y.2015- 16) is dismissed as withdrawn.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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