SHRI KIRITBHAI RAMESHBHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(6), SURAT

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ITA 1305/AHD/2017Status: DisposedITAT Surat30 December 2020AY 2008-092 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the assessee's application for withdrawal and the Departmental Representative's lack of objection. Consequently, the appeal was treated as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied for withdrawal of the appeal, stating that the dispute was settled under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee after settling the dispute under the Vivad Se Vishwas Act.

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: 30/12/2020Pronounced: 30/12/2020

O R D E R

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

1.

At the outset itself, we note that the assessee has moved an application through Email for withdrawal of appeal on the ground that the assessee has already settled the dispute with the Revenue under the “Direct Tax Vivad Se Vishwas Act, 2020”. A copy of FORM-3 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 11.12.2020 vide Certificate No.805687150111220 issued by Principal Commissioner of Income Tax, Surat- 1, was also verified by the Bench. The assessee prayed for withdrawal of the appeal to which, the learned Departmental Representative did not raise any objection.

2.

We have heard Ld.Departmental Representative(DR) for the Revenue. None appeared on behalf of assessee. We note that assessee has moved an application to withdraw the appeal. The Ld. DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee company. Consequently, we treat this appeal as withdrawn.

Assessment Year: 2008-09 Kiritbhai Rameshbhai Patel 3. In the result, the appeal of the assessee (in for AY.2008-09) is dismissed as withdrawn.

Order is pronounced on 30/12/2020, as per Rule 34 of Income Tax Appellate Tribunal, Rule 1963.

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