SMT.RESHMABEN VINODBHAI GODHANI,SURAT vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(2), SURAT

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ITA 204/SRT/2017Status: DisposedITAT Surat30 December 2020AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee applied to withdraw the appeal as the dispute was settled under the Vivad se Visvas Scheme. The Revenue had no objection to the withdrawal. The Tribunal allowed the assessee to withdraw the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee settled the dispute with the Income Tax Department under the Vivad se Visvas Scheme, 2020. The assessee received Form-3 of the scheme.

What were the issues?

Whether the assessee can withdraw an appeal after settling the dispute 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 & DR. ARJUN LAL SAINI

O R D E R

PER PAWAN SINGH, JUDICIAL MEMBER:

1.

This appeal by assessee is directed against the order of ld. Commissioner of income tax (Appeals)- 3,Vadodara, dated 23.09.2019 for assessment year (AY) 2013-14.

2.

The appeal came up hearing on 30th December 2020. The assessee has already filed application dated 24th December 2020, under her signature stating that she has settled the dispute with the Income tax Department under Vivad se Visvas Scheme -2020, and have received Form-3 of the Scheme and that she may be allow to withdraw the appeal. The ld. AR for assessee submits that the assessee may be allow to withdraw her appeal.

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