KISHORBHAI M PATEL (HUF),VALSAD vs. ITO, WARD-2, BARDOLI

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ITA 85/SRT/2020Status: DisposedITAT Surat18 January 2022AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal and the Revenue's no objection. The appeal was dismissed as withdrawn, with liberty to restore it if the VSV-20 settlement was not finalized.

What were the facts?

The assessee filed an appeal against an assessment order. Subsequently, the assessee applied for withdrawal of the appeal, having settled the dispute with the Income Tax Department under the Vivad se Vishwas Scheme (VSV-20).

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 254(1),Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Assessee by None Revenue by Mrs. Anupama Singla, Sr-DR Date of hearing 18.01.2022 Date of pronouncement 18.01.2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:

1.

1.

This appeal by assessee is directed against the orders of ld. Commissioner of Income tax (Appeals)-Valsad, dated 30.01.2020, which in turn arises from the assessment order under section 143(3)read with section 147of the Income Tax Act, 1961 dated 29.12.2016 for assessment year 2011-12. The appeal came up hearing on today (18.01.2022). None appeared on behalf of the assessee. perusal of record reveals that the assessee has already filed an applicationdated 31.10.2021 for withdrawal of appeal on the ground the assessee has already settled dispute with income tax department by availing the benefits of Vivad se Visvas Scheme -2020 (VSV-20) and received Form-3 of VSV-20 from designated authority vide certificate No. 35526530150620 dated 15.06.2020. The assessee prayed that he may be allowed to withdraw his appeal.

2. On the other hand the learned Senior Departmental Representative (Sr. DR) submits that she has no objection, if the appeal of the assessee is dismissed as withdrawn.

Sh.Kishorbhai M Patel (HUF) (AY 11-12)

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