Shri Hasmukhbhai C. Patel, Surat V. The Pr. CIT-3, Surat

ITA 1317/AHD/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4746 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 31-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P VAISHNAV
• Assessee Lawyers: DHAVAL MEHTA
• Section: 263

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.1317 /AHD/2017 [ [ / ASSESSMENT YEAR: 2012-13 SHRI HASMUKHBHAI C PATEL, P-37, WADI FALIYA, NANA VARACHHA, SURAT 395006. [PAN: BUZPP 8956 N] VS . THE PRINCIPAL COMMISSIONER OF INCOME TAX-3, SURAT. / APPELLANT /RESPONDENT . . ./ I.T.A NO.1318/AHD/2017 [ [ / ASSESSMENT YEAR: 2012-13 SHRI MUKESH CHHOTUBHAI PATEL, P-37, WADI FALIYA, NANA VARACHHA, SURAT 395006. [PAN: ASSPP 2722 L] VS . THE PRINCIPAL COMMISSIONER OF INCOME TAX-3, SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI DHAVAL MEHTA CA /REVENUE BY SHRI O.P.VAISHNAV - CIT( DR ) / DATE OF HEARING: 0 4 . 0 2 .20 2 1 /PRONOUNCEMENT ON: 0 4 . 0 2 .202 1 /O R D E R PER BENCH: 1. THESE TWO APPEALS BY THE DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LEARNED PRINCIPAL COMMISSIONER OF INCOME TAX-3, SURAT PASSED UNDER SECTION 263 OF THE ACT DATED 31.03.2017 AND 30.03.2017 RESPECTIVELY BOTH FOR THE ASSESSMENT YEAR (AY) 2012-13. H C PATEL & M C PATEL VS PCIT-3, SURAT/ ITA NOS.1317 & 1318/AHD/2017 FOR A.Y. 2012-13 2 2. THESE TWO APPEALS CAME UP HEARING ON 4 TH FEBRUARY 2021. THE LD.AR FOR THE ASSESSEE SHRI DHAVAL MEHTA SUBMITS THAT THE ASSESSEE WANTS TO WITHDRAW THEIR RESPECTIVE APPEALS, HENCE, HE PRAY FOR WITHDRAWAL OF BOTH THE APPEALS. ON THE DIRECTION OF BENCH, THE LD.AR FOR THE ASSESSEE, UNDERTOOK TO SEND HIS AUTHORITY LETTER AND APPLICATION IN WRITING FOR WITHDRAWAL OF APPEALS DURING THE COURSE OF THE DAY. REGISTRY IS DIRECTED TO TAKE THE SAME ON RECORD AS AND WHEN SUCH APPLICATION IS RECEIVED. 3. THE LD.DEPARTMENTAL REPRESENTATIVE (CIT)DR APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. CONSIDERING THE SUBMISSIONS OF THE LD. AR OF THE ASSESSEE, THE ASSESSEES ARE ALLOWED TO WITHDRAW THEIR APPEALS. RESULTANTLY, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. NO ORDER AS TO CAST. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 4 TH FEBRUARY 2021 IN THE VIRTUAL COURT HEARING. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 4 TH 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