Shri Bhagubhai Gandabhai Patel, Surat V. The Income Tax Officer, Ward 2(3)(1), Surat

ITA 1429/AHD/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6408 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 12-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

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.1428/AHD/2017 [ [ / ASSESSMENT YEAR: 2012-12 SHRI NATVERBHAI GANDABHAI PATEL, 335, ANJALI STREET, AT 7 POST: VESU, TAL. CHORYASHI, SURAT 3950007. [PAN: BFZPP 6313 Q] VS . THE INCOME TAX OFFICER, WARD 2(3)(3), SURAT. / APPELLANT /RESPONDENT . . ./ I.T.A NO.1429/AHD/2017 [ [ / ASSESSMENT YEAR: 2012-13 SHRI BHAGUBHAI GANDABHAI PATEL, 339, AT & POST, VESU, TAL: CHORYASHI, SURAT 395 007 [PAN: ABYPP 2855 M] VS . THE INCOME TAX OFFICER, WARD 2(3)(1), SURAT. / APPELLANT /RESPONDENT . . ./ I.T.A NO.1430/AHD/2017 [ [ / ASSESSMENT YEAR: 2012-13 SHRI BALUBHAI GANDABHAI PATEL, 343, VISH NAGAR, AT & POST, VESU, TAL: CHORYASHI, SURAT 395 007 [PAN: ACKPP 5296 M] VS . THE INCOME TAX OFFICER, WARD 2(3)(1), SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI BIPIN JARIWALA ADV. /REVENUE BY SMT. USHA SHROTE SR.DR / DATE OF HEARING: 12 . 0 4 .20 2 1 /PRONOUNCEMENT ON: 12 . 0 4 .202 1 /O R D E R ITAS NO.1428 TO 1430/AHD/2017 FOR ALL A.YS. 2012-13 2 PER BENCH : 1. THESE THREE APPEALS BY THE ASSESSEES ARE DIRECTED AGAINST THE COMMON ORDER OF LD.COMMISSIONER OF INCOME TAX(APPEALS)-1, SURAT HEREINAFTER REFERRED AS LD.CIT(A) FOR THE COMMON ASSESSMENT YEAR (AY) 2012-13 DATED 27.02.2017. 2. THESE THREE APPEALS CAME UP HEARING ON 12 TH APRIL 2021. THE ASSESSEE HAS ALREADY FILED CONSOLIDATED APPLICATION FOR THE THREE APPEALS DATED 09.04.2021 CONTENDING THEREIN THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT UNDER VIVAD-SE-VISHWAS SCHEME2020 AND HAD ALREADY RECEIVED FORM-3. THE ASSESSEE FILED COPY OF FORM-3, FOR EACH ASSESSMENT YEAR UNDER VIVAD SE VISHWAS ACT, 2020 THE DETAILS OF WHICH ARE AS FOLLOWS: I) FOR ITA NO.1428/AHD/2017, A.Y. 2012-13, FORM-3, DATED 12.02.2021 VIDE ACKNOWLEDGMENT NO.253771490120221 ISSUED BY PCIT, SURAT-1. II) FOR ITA NO.1429/AHD/2017, A.Y. 2012-13, FORM-3, DATED 01.03.2021 VIDE ACKNOWLEDGMENT NO.276985680010321 ISSUED BY PCIT, SURAT-1. III) FOR ITA NO.1430/AHD/2017, A.Y. 2012-13, FORM-3, DATED 01.03.2021 VIDE ACKNOWLEDGMENT NO.277063110010321 ISSUED BY PCIT, SURAT-1. 3. THE LD.DEPARTMENTAL REPRESENTATIVE /SR.DR APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE APPEALS OF THREE ASSESSEES FOR ITAS NO.1428 TO 1430/AHD/2017 FOR ALL A.YS. 2012-13 3 COMMON A.Y. 2012-13 ARE DISMISSED AS WITHDRAWN. CONSIDERING THE CONTENTS OF APPLICATION FILED BY THE ASSESSEE FOR THE THREE IMPUGNED ASSESSMENT YEARS, AND THE FACTS THAT FORM-3 UNDER VIVAD SE VISHWAS ACT, 2020 FOR ALL ASSESSMENT YEARS IS RECEIVED BY THE ASSESSEE. APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN BEING SETTLED. RESULTANTLY, THREE APPEALS OF THE ASSESSEES ARE DISMISSED. THE AO IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.3/2021 DATED 04.03.2021. ORDER PRONOUNCED ON 12 TH APRIL 2021 AT THE TIME OF HEARING OF APPEAL. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 12 TH APRIL 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