NAZIRMIA SHABUDDIN MULLA,VALSAD vs. ITO, WARD-6, VAPI

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ITA 33/SRT/2020Status: DisposedITAT Surat30 December 2020AY 2009-102 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 the CIT(A) order. The assessee later filed an application to withdraw the appeal as the dispute was settled under the Vivad se Visvas Scheme, 2020.

What were the issues?

Whether the assessee can withdraw an appeal after settling the dispute under the Vivad se Visvas Scheme.

Which sections of the Income-tax Act were involved?

Vivad se Visvas Scheme -2020

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) Valsad , dated 10.12.2019 for assessment year (AY) 2009-10.

2.

The appeal came up hearing on 30th December 2020. The assessee has already filed application on 21st December 2020, under the signature of his Authorised representative Sh. Devan P Kapadia CA contending that the assesse has settled the dispute with revenue under Vivad se Visvas Scheme -2020 (VSV). The assessee has already received Form-3 of Scheme, copy of which is filed on record and prayed that they may be allow to withdraw the appeal.

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