What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad se Visvas Scheme.

The assessee filed an appeal against the order of the CIT(A) for AY 2009-10. The assessee subsequently settled the dispute under the Vivad se Visvas Scheme and received Form-3. The assessee then sought to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to settlement under the Vivad se Visvas Scheme.

M/S. Surya Developers, Vadodara vs ITO | 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: 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)-3, Vadodara, dated 09.12.2015 for assessment year (AY) 2009-10.

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 Vadodara-1, dated 12.12.2020 copy of which is filed. The Ld. AR for the assessee submits that the assessee shall pay the full and final

M/s.Surya Developers .Vs.CIT(A)-3, Vadodara / for A.Y. 2008-09 demand as per undertaking given by assessee. The Ld. AR of assessee prayed for withdrawal of the appeal.

M/S. SURYA DEVELOPERS,VADODARA vs. THE INCOME TAX OFFICER, WARD-4, BHARUCH

What did the Tribunal hold?

What were the facts?

What were the issues?

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