The ITO, Ward-1(1)(3), Surat V. M/s. Kuber Metals Pvt. Ltd., Mumbai

ITA 1156/AHD/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4733 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 11-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: SAPNESH SHETH

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 NO.1156/AHD/2017 [ [ / ASSESSMENT YEAR: 2012-13 THE INCOME TAX OFFICER, WARD-1(1)(3), SURAT. VS. M/S.KUBER METALS PRIVATE LIMITED, 360/64, KALBADEVI ROAD, OPP. HASMUKH TEA (BASEMENT), MUMBAI 400002. [PAN: AABCK 7275 P] / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI SAPNESH SHETH CA /REVENUE BY SMT. ANUPAMA SINGLA - SR.DR / DATE OF HEARING: 03 . 0 2 .20 2 1 /PRONOUNCEMENT ON: 03 . 0 2 .202 1 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. THIS APPEAL BY REVENUE IS DIRECTED AGAINST THE ORDER OF LD.COMMISSIONER OF INCOME TAX(APPEALS)-3, SURAT DATED 07.02.2017 FOR ASSESSMENT YEAR (AY) 2012-13. 2. THE APPEAL CAME UP HEARING ON 3 RD FEBRUARY 2021. THE LD.AR FOR THE ASSESSEE SUBMITS THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT UNDER VIVAD-SE-VISHWAS SCHEME2020 AND RECEIVED FORM-3 OF VIVAD SE VISVAS SCHEME -2020. THE ITO, WARD-1(1)(3), SURAT VS. M/S.KUBER METALS P. LTD.,/ ITA NO.1156/AHD/2017 FOR A.Y. 2011-12 2 LD. AR OF ASSESSEE PRAYED THAT REVENUE SHOULD WITHDRAWAL THEIR APPEAL. 3. THE LD.DEPARTMENTAL REPRESENTATIVE SR.DR APPEARING FOR THE REVENUE SUBMITS THAT THE APPEAL FILED BY THE REVENUE MAY BE TREATED AS NOT PRESSED. CONSIDERING THE SUBMISSIONS OF THE LD. AR OF THE ASSESSEE AND DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE THE APPEAL OF THE REVENUE IS DISMISSED AS NOT PRESSED. RESULTANTLY, THE APPEAL OF THE REVENUE IS DISMISSED AS NOT PRESSED. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 3 RD FEBRUARY 2021 IN THE VIRTUAL COURT HEARING. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 3 RD FEB 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