Shri Chhaganbhai Dayalbhai Patel, Surat V. The Income Tax Officer, Ward-2(3)(6), Surat

ITA 1351/AHD/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8199 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 05-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: USHA SHAROTE
• Assessee Lawyers: RASESH SHAH
• Section: 22

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.1351/AHD/2017 [ [ / ASSESSMENT YEARS: 2008-09 CHHAGANBHAI DAYALBHAI PATEL, AT & POST : PALANPOR, SUBASH MOHALLO, TAL: CHORYASI, SURAT 395009. [PAN: BNXPP 9435 R] VS . THE INCOME TAX OFFICER, WARD-2(3)(6), SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI RASESH SHAH CA /REVENUE BY MS. USHA SHAROTE SR.DR / DATE OF HEARING: 22 . 0 3 .20 2 1 /PRONOUNCEMENT ON: 22 . 0 3 .202 1 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD.COMMISSIONER OF INCOME TAX(APPEALS)-1, SURAT FOR THE ASSESSMENT YEAR (AY) 2008-09 DATED 31.03.2017. 2. THIS APPEAL CAME UP FOR HEARING ON 22 ND MARCH 2021. THE ASSESSEE HAS ALREADY FILED AN APPLICATION DATED 19.03.2021 CONTENDING THEREIN THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT UNDER VIVAD-SE-VISHWAS SCHEME2020 AND HAD ALREADY RECEIVED FORM-3, ISSUED FROM THE OFFICE OF PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT-1, DATED 05.02.2021 COPY OF WHICH IS FILED. THE LD.AUTHORISED CHHAGANBHAI DAYALBHAI PATEL VS. ITO, WARD-2(3)(6), SURAT. / ITA NO.1351/AHD/2017 FOR A.Y 2008-09 2 REPRESENTATIVE (AR) FOR ASSESSEE PRAYED FOR WITHDRAWAL OF APPEAL. 3. THE LD.DEPARTMENTAL REPRESENTATIVE /SR.DR APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. 4. CONSIDERING THE CONTENTS OF THE APPLICATIONS OF THE ASSESSEE THAT ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN BEING SETTLED. RESULTANTLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE AO IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.3/2021 DATED 04.03.2021 ORDER PRONOUNCED ON 22 ND MARCH 2021 AT THE TIME OF HEARING OF APPEAL. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 22 ND 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