M/s.Unique Fur N Fabrics Pvt. Ltd., Surat V. Deputy. Commissioner of Income Tax, Circle-2(1)(1), Surat

ITA 133/SRT/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7869 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 28-02-2018
• Result in Favour of: Revenue
• 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, JM & DR. A. L. SAINI, AM ./ITA NO.133/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2013-14) (VIRTUAL COURT HEARING) M/S.UNIQUE FUR N FABRICS PVT. LTD., PLOT NO.A-2/441-11, ROAD.14, GIDC, INDUSTRIAL ESTATE, SACHIN, SURAT 394 230. VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), SURAT. ./ ./ PAN/GIR NO.: AAACC 9539 M (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI SAPNESH SHETH - CA RESPONDENT BY : SMT. ANUPAMA SINGLA SR. DR / DATE OF HEARING : 18/01/2021 /DATE OF PRONOUNCEMENT : 18/01/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: AT THE OUTSET ITSELF, SHRI SAPNESH SHETH, LEARNED COUNSEL FOR THE ASSESSEE, SUBMITTED BEFORE THE BENCH THAT ASSESSEE HAS OPTED THE BENEFIT OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 . A COPY OF FORM-3 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, FILED BY THE ASSESSEE IN THE INCOME TAX DEPARTMENT ON 14.12.2020, VIDE CERTIFICATE NO.817173580141220 ISSUED BY PRINCIPAL COMMISSIONER OF INCOME TAX , SURAT-1 , WAS ALSO PLACED BEFORE THE BENCH. SHRI SAPNESH SHETH, AUTHORISED REPRESENTATIVE, ON BEHALF OF THE ASSESSEE, BY WAY OF A LETTER DATED 22.12.2020, SUBMITTED THAT ASSESSEE PRAYED FOR WITHDRAWAL OF THE APPEAL TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION. 2. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH FORM-3 FILED BY THE ASSESSEE TO OBTAIN THE BENEFIT OF VIVAD SE VISHWAS SCHEME AND NOTED THAT ASSESSEE HAS PRAYED FOR WITHDRAWAL OF THE APPEAL. THE LD.SR.DR FOR THE REVENUE PAGE | 2 ITA NO.133/SRT/2018 ASSESSMENT YEAR: 2013-14 UNIQUE FUR N FABRICS PVT. LTD., DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE COMPANY. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE (IN ITA NO.133/SRT/2018 FOR AY.2013-14) IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 18/01/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 18/01/2021 /# SGR COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT