SHRI OM PRAKASH AMBIKAPRASAD SHUKLA,VADODARA vs. THE DY.CIT,CIRCLE-6, 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 Consequently, the appeal filed by the assessee was dismissed as withdrawn.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 before the ITAT. During the hearing, the assessee's representative requested to withdraw the appeal. This withdrawal was sought because the assessee had settled the dispute with the revenue under the Vivad se Visvas Scheme, 2020.
What were the issues?
The primary issue was whether the assessee should be allowed to withdraw their appeal due to a settlement 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:
This appeal by assessee is directed against the order of ld. Commissioner of income tax (Appeals)-1, Surat, dated 20.08.2015 for assessment year (AY) 2011-12. The appeal came up hearing on 17th December 2020. The learned authorised representative (AR) of assessee submits that she has sent application via e-mail on 16th December 2020 for withdrawal of appeal as the assesse has settled the dispute with revenue under Vivad se Visvas Scheme -2020. The ld. AR for assessee further submits that the assessee has already received
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