SHRI JAYANTILAL MULCHANDDAS PATEL,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT

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ITA 2012/AHD/2016Status: DisposedITAT Surat28 December 2020AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee was allowed to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee later settled the dispute under the Vivad se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to settlement under the Vivad se Vishwas Scheme.

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: 28.12.2020

सुनवाई की तारीख/ Date of hearing: 28.12.2020 उ�घोषणा क� तार�ख/Pronouncement on: 28.12.2020 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)-4, Surat, dated 19.05.2016 for assessment year (AY) 2013-14.

2. The appeal came up hearing on 28th December 2020. The Ld. AR for the assessee submits that the assesse 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, 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 Jayantilal Mulchanddas Patel Vs.CIT(A)-4, Surat/ A.Y. 2013-14 demand as per undertaking given by assessee. The Ld. AR of assessee prayed for withdrawal of the appeal.

3.

The ld. Senior Depa rtmental (ld. DR) appearing for the revenue has no objection if the appeal of assessee is dismissed as withdrawn. Considering the submissions of the Ld. AR of 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 Resultantly, the appeal of the assessee is dismissed as withdrawn.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 28th December 2020 in the Virtual Court hearing.

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