Nimisha Shailesh Mandviwala, Surat V. The Income Tax Officer, Ward-1(3)(3), Surat

ITA 1097/AHD/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9320 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 05-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: CHETALI SHAH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR.SHRI ARJUN LAL SAINI, HON'BLE ACCOUNTANT MEMBER (VIRTUAL HEARING) . . ./ I.T.A NOS.1096 TO 1099/AHD/2017 [ [ / ASSESSMENT YEARS: 2007-08, 08-09, 09-10 AND 2010-11 NIMISHA SHAILESH MANDVIWALA, 10, MADHAV BHAG, OPP. KAPADIA HEALTH CLUB, BHATAR ROAD, SURAT. [PAN: ACUPM 8304 K] VS . THE INCOME TAX OFFICER, WARD-1(3)(3), SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY MS.CHETALI SHAH CA /REVENUE BY MS. ANUPAMA SINGLA SR.DR / DATE OF HEARING: 17 . 0 3 .20 2 1 /PRONOUNCEMENT ON: 1 7 . 0 3 .202 1 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. THESE FOUR APPEALS BY SINGLE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LD.COMMISSIONER OF INCOME TAX(APPEALS)-2, SURAT FOR THE ASSESSMENT YEARS (AY) 2007-08, 2008-09, 2009- 10 AND 2010-11 RESPECTIVELY, ALL DATED 10.02.2017. 2. THESE FOUR APPEALS CAME UP FOR HEARING ON 17 TH MARCH 2021. THE LD.AR FOR THE ASSESSEE SUBMITTED FOUR SEPARATE APPLICATIONS FOR EACH ASSESSMENT YEAR I.E. 2007-08, 2008-09, 2009-10 AND 2010-11 ALL DATED 16.03.2021 FOR WITHDRAWAL OF THE APPEALS ON THE GROUND THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT UNDER VIVAD-SE-VISHWAS NIMISHA SHAILESH MANDVIWALA VS. ITO, WARD-1(3)(3), SURAT.(04 APPEALS) / ITA NOS.1096 TO 1099/AHD/2017 FOR A.YS 2007-08 TO 2010-11 2 SCHEME2020 AND HAD ALREADY RECEIVED FORM-3, ISSUED FROM THE OFFICE OF PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT-1, DATED 05.01.2021 FOR A.Y.2007-08, AND FOR A.YS 2008-09, 2009-10 AND 2010-11 DATED 06.01.2021 RESPECTIVELY, FOUR SEPARATE COPIES OF WHICH ARE FILED. 3. THE LD.DEPARTMENTAL REPRESENTATIVE /SR.DR APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. CONSIDERING THE CONTENTS OF THE APPLICATIONS OF THE ASSESSEE THAT ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT, THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN BEING SETTLED. RESULTANTLY, THE FOUR APPEALS OF THE ASSESSEE ARE DISMISSED. THE AO IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.3/2021 DATED 04.03.2021 ORDER PRONOUNCED ON 17 TH MARCH 2021 AT THE TIME OF HEARING OF APPEAL. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 17 TH MAR 2021 / #SGR COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT