ARVIND RAICHAND SHAH,SURAT vs. ACIT, CIR.,1(2), SURAT
What did the Tribunal hold?
The Tribunal allowed the assessee to withdraw the appeal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee filed an application to withdraw the appeal as the dispute was settled under the Vivad se Vishwas Scheme, 2020.
What were the issues?
Whether the assessee can withdraw the appeal after settling the dispute 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 & DR. ARJUN LAL SAINI
O R D E R
PER PAWAN SINGH, JUDICIAL MEMBER:
This appeal by assessee is directed against the order of ld. Commissioner of income tax (Appeals)-2, Surat, dated 30.01.2019 for assessment year (AY) 2015-16.
The appeal came up hearing on 18th December 2020. The assessee has already filed application on 14th December 2020, under the signature of his authorised representative stating that the assesse has settled the dispute with the under Vivad se Visvas Scheme -2020, and that they may be allow to withdraw the appeal. 3. The ld. Senior Departmental (ld. DR) appearing for the revenue has no objection if the appeal of assessee is dismissed as withdrawn.
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