Shri Jignesh Natverbhai Patel, Surat V. The Income Tax Officer, Ward 6(2), Surat

ITA 1658/AHD/2013

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9350 (ITAT-SURAT)
• Duration Of Justice: 7 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 06-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: AKSHAYA MODI
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.1658/AHD/2013 ( [ [ / ASSESSMENT YEARS: (2009-10) (VIRTUAL COURT HEARING) SHRI JIGNESH NATVERBHAI PATEL, 1,NILKANTH APARTMENT, NR.MODI BUNGLOW, UMRA, SURAT 395 001. VS. THE INCOME TAX OFFICER, WARD-6(2), SURAT. ./ ./ PAN/GIR NO.: AOMPP 0571 M (ASSESSEE) (RESPONDENT) ./ITA NO.304/AHD/2016 ( [ [ / ASSESSMENT YEARS: (2009-10) (VIRTUAL COURT HEARING) SHRI JIGNESH NATVERBHAI PATEL, 1,NILKANTH APARTMENT, NR.MODI BUNGLOW, UMRA, SURAT 395 001. VS. THE INCOME TAX OFFICER, WARD-2(3)(2), SURAT. ./ ./ PAN/GIR NO.: AOMPP 0571 M (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI AKSHAYA MODI CA RESPONDENT BY : SMT. ANUPAMA SINGLA SR. DR / DATE OF HEARING : 29/12/2020 /DATE OF PRONOUNCEMENT : 29/12/2020 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: THESE TWO APPEALS BY ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LD.COMMISSIONER OF INCOME TAX (APPEALS)-I, SURAT, DATED 05.04.2013 IN THE QUANTUM ASSESSMENT AND ORDER DATED 04.12.2015 IN THE MATTER OF PENALTY LEVIED UNDER SECTION 271(1)(C) OF THE ACT, BOTH FOR THE ASSESSMENT YEAR (AY) 2009-10. PAGE | 2 ITA NO.S: 1658/AHD/201 3 & 304/AHD/2016 SHRI JIGNESH NATVARBHAI PATELL FOR A.Y: 2009-10 2. AT THE OUTSET ITSELF, SHRI AKSHAYA 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 16.12.2020 ISSUED BY PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT-1, WAS ALSO PLACED BEFORE THE BENCH. SHRI AKSHAYA MODI, CA, ON BEHALF OF THE ASSESSEE, BY WAY OF A LETTER DATED 24.12.2020, SUBMITTED THAT ASSESSEE PRAYED FOR WITHDRAWAL OF BOTH THE APPEALS TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION. 3. 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 BOTH THE APPEALS. THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEALS ARE WITHDRAWN BY THE ASSESSEE COMPANY. CONSEQUENTLY, WE TREAT BOTH THESE APPEALS AS WITHDRAWN. 4. IN THE RESULT, BOTH APPEALS OF THE ASSESSEE (IN ITA NO.1658/AHD/2013 & ITA NO.304/AHD/2016 FOR AY.2009-10) ARE DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED ON 29/12/2020, 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: 29/12/2020 / 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