M/S. SUMILON INDUSTRIES LIMITED, SURAT V. DCIT, CIRCLE-2(1)(2), SURAT

ITA 10/SRT/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8360 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 17-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPMA SINGLA
• Section: 205

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA NO. 10/SRT/2020 (AY 2013-14) ( VIRTUAL HEARING IN VIRTUAL COURT) SUMILON INDUSTRIES PRIVATE LIMITED 6-121-A, VAIRGINI WADI,DELHI GATE SURAT, SURAT, GUJARAT, PIN: 365003 E-MAIL:[e-mail] PH: 9925824899 PAN : AADCS3567L VS DCIT, CIRCLE-2(1)(2),SURAT ROOM NO. 205 , AAYAKAR BHAWAN, MAJURA GATE, SURAT APPELLANT RESPONDEDNT ASSESSEE BY NONE REVENUE BY MS ANUPMA SINGLA SR DR DATE OF HEARING 12.03-2021 DATE OF PRONOUNCEMENT 12.03-2021 ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. THESE APPEAL BY ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-2, SURAT, DATED 19.11.2019 FOR ASSESSMENT YEAR (AY) 2013-14 . 2. THIS APPEAL WAS TAKEN CAME UP FOR HEARING ON 12 TH MARCH 2021, ON THE APPLICATION FILED BY THE ASSESSEE DATED 05 TH MARCH 2021, UNDER THE SIGNATURE OF IT DIRECTOR STATING THAT THE ASSESSEE HAS SETTLED THE DISPUTE WITH THE UNDER VIVAD SE VISVAS SCHEME -2020 (VSVS). FROM- 3 OF VSVS HAS BEEN RECEIVED BY THE ASSESSEE AND THAT HE MAY BE ALLOW TO WITHDRAW THE APPEALS. 3. NONE APPEARED ON BEHALF OF ASSESSEE ON 12 TH MARCH 2021, DESPITE INFORMATION TO THE ASSESSEE. ITA NO. 10/SRT/2020(AY 2013-14) SUMILON INDUSTRIES PVT LIMITED 2 4. THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (LD. DR) APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. 5. WE HAVE CONSIDERED THE CONTENTS OF THE APPLICATION FILED BY THE ASSESSEE AND HAVE VERIFIED THE FACTS FROM FORM-3 OF VSVS, FILED BY THE ASSESSEE ALONG WITH THE APPLICATION DATED 05 TH MARCH 2021. WE HAVE SEEN THAT THE LEARNED PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT-1, (DESIGNATED AUTHORITY) HAS ALREADY ISSUED CERTIFICATE NO. 244947700080221, VIDE FORM-3 OF SAID SCHEME, DATED 08.02.2021. THEREFORE, CONSIDERING THE CONTENTS OF THE APPLICATION FILED BY THE ASSESSEE DATED 05 TH MARCH 2021, THE ASSESSEE IS ALLOWED TO WITHDRAW ITS APPEAL. RESULTANTLY THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. THE ASSESSING OFFICER IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO. 3/2021 DATED 04.03.2021. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 12 TH MARCH 2021 IN THE VIRTUAL COURT HEARING. SD/ - SD/ (DR ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 12/03/2021 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR TRUE COPY/ BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, ITAT, SURAT ITA NO. 10/SRT/2020(AY 2013-14) SUMILON INDUSTRIES PVT LIMITED 3