M/s. Bhagwati Metal Quarry Works, Navsari V. The Income tax Officer, Ward-2, Navsari

ITA 1433/AHD/2016

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9362 (ITAT-SURAT)
• Duration Of Justice: 4 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 30-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.1433/AHD/2016 ( [ [ / ASSESSMENT YEAR: (2009-10) (VIRTUAL COURT HEARING) M/S.BHAGWATI METAL QUARRY WORKS, BAZAR STREET, CHIKHIL, TAL: CHIKHLI, DIST: NAVSARI 396 521. VS. THE INCOME TAX OFFICER, WARD-2, NAVASARI. ./ ./ PAN/GIR NO.: AAFFB 4798 K (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI MITISH MODI - CA RESPONDENT BY : SMT. ANUPAMA SINGLA SR. DR / DATE OF HEARING : 30/12/2020 /DATE OF PRONOUNCEMENT : 30/12/2020 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: AT THE OUTSET ITSELF, SHRI MITISH MODI, 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 11.12.2020, VIDE CERTIFICATE NO.803982660111220 ISSUED BY PRINCIPAL COMMISSIONER OF INCOME TAX , VALSAD , WAS ALSO PLACED BEFORE THE BENCH. SHRI MITISH MODI, CA, ON BEHALF OF THE ASSESSEE, BY WAY OF A LETTER DATED 16.12.2020, 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. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE COMPANY. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. PAGE | 2 ITA NO.1433/AHD/201 6 ASSESSMENT YEAR: 2009-10 M/S.BHAGWATI METAL QUARRY WORKS 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE (IN ITA NO.1433/AHD/2016 FOR AY.2009-10) IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED ON 30/12/2020, AS PER RULE 34 OF INCOME TAX APPELLATE TRIBUNAL, RULE 1963. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 30/12/2020 / S.G.R., SPS 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