Niranjanaben Jayantkumar Mehata, Surat V. The Principal Commissioner of Income Tax-1 , Surat

ITA 16/SRT/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5357 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 09-01-2019
• 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, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA NO.16/SRT/2019 (AY 2013-14) (H EARING IN VIRTUAL COURT) NIRANJANABEN JAYANTKUMAR MEHTA, 4/3566, KHARADI SHERI, ZAMBA BAZAR, SURAT. PAN: ACHPM 1157 F VS THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, SURAT. ASSESSEE / APPELLANT REVENUE /RESPONDENT ASSESSEE BY SHRI BIPIN JARIWALA ADVOCATE REVENUE BY MS. ANUPAMA SINGLA SR. DR DATE OF HEARING 09 .0 9 .2021 DATE OF PRONOUNCEMENT 09.09.2021 ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD.PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT-1 DATED 27.03.2018 FOR ASSESSMENT YEAR (AY) 2013-14. THIS APPEAL CAME UP HEARING ON 9 TH SEPTEMBER 2021, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITS THAT THE ASSESSEE HAS APPLIED FOR SEEKING THE BENEFITS OF VIVAD SE VISVAS SCHEME -2020 (VSV-20) AND RECEIVED FORM-3 OF VSV-20 FROM DESIGNATED AUTHORITY VIDE CERTIFICATE NO.808582830121220 DATED 12.12.2020. THE LEARNED COUNSEL FOR THE ASSESSEE FURTHER SUBMITS THAT HE MAY BE ALLOWED TO WITHDRAW HIS APPEAL. 2. ON THE OTHER HAND THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (SR. DR) SUBMITS THAT HE HAS NO OBJECTION, IF THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN AS SUGGESTED BY THIS BENCH. ITA NO. 16/SRT/2019 FOR A.Y. 2013-14 NIRANJANABEN JAYANTKUMAR MEHTA 2 3. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND CONSIDERING THE FACTS THAT THE ASSESSEE HAS ALREADY FILED APPLICATION BEFORE THE PRESCRIBED AUTHORITY UNDER VSV-20 AND HAVE RECEIVED FORM-3 VIDE ACKNOWLEDGEMENT NO. NO.808582830121220 DATED 12.12.2020 FROM DESIGNATED AUTHORITY. HENCE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN WITH LIBERTY TO THE ASSESSEE AS WELL AS TO THE REVENUE THAT IN CASE, IF THE APPLICATIONS PREFERRED BY THE ASSESSEE UNDER VSV-20 DOES NOT GET FINALLY SETTLED FOR ANY REASON WHATSOEVER, THEN BOTH THE PARTIES ARE AT LIBERTY TO PREFER MISCELLANEOUS APPLICATION BEFORE THIS TRIBUNAL FOR RESTORATION OF THIS APPEAL OR ANY FURTHER DIRECTION AND IN SUCH EVENT, THE APPEALS SHALL GET RESTORED . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER ANNOUNCED ON 9 TH SEPTEMBER, 2021 AT THE TIME OF HEARING IN VIRTUAL COURT HEARING. SD/- SD/- (DR ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 09/09/2021 / SGR* COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR 6. GUARD FILE BY ORDER / / TRUE COPY / / SR.PVT. SECRETARY, ITAT, SURAT