Shri Mitesh Natverbhai Patel, Surat V. The Income Tax Officer, Ward 6(3), Surat

ITA 1659/AHD/2013

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9347 (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
• Section: 271(1)(c)

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.1659/AHD/2013 [ [ / ASSESSMENT YEAR: 2009-10 SHRI MITESH NATVERBHAI PATEL, KHEDWAYA STREET, NEW MAGDALLA, NR.SARASWATI VIDHYA BHAVAN, SURAT 395 007. [PAN: AOMPP 0522 J] VS. THE INCOME TAX OFFICER, WARD-6(3), SURAT. / APPELLANT /RESPONDENT . . ./ I.T.A NO.305/AHD/2016 [ [ / ASSESSMENT YEAR: 2009-10 SHRI MITESH NATVERBHAI PATEL, KHEDWAYA STREET, NEW MAGDALLA, NR.SARASWATI VIDHYA BHAVAN, SURAT 395 007. [PAN: AOMPP 0522 J] VS. THE INCOME TAX OFFICER, WARD-2(3)(2), SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI AKSHAY MODI CA /REVENUE BY SMT. ANUPAMA SINGLA SR.DR / DATE OF HEARING: 2 9 . 1 2 .20 20 /PRONOUNCEMENT ON: 29 . 1 2 .20 20 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. 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. SHRI MITESH NATVERBHAI PATEL .VS.ITO, WARD-6(3) & WARD-2(3)(3), SURAT / ITA NOS.1659/AHD/2013 & 305/AHD/2016 FOR A.YS 2009-10 2 2. BOTH APPEALS CAME UP HEARING ON 29 TH DECEMBER 2020. THE ASSESSEE HAS ALREADY SUBMITTED AN APPLICATION DATED 24.12.2020 FOR WITHDRAWAL OF BOTH APPEALS ON THE GROUND THAT THE ASSESSEE HAS SETTLED THE DISPUTE WITH THE REVENUE UNDER VIVAD SE VISVAS SCHEME -2020 AND HAD ALREADY RECEIVED FORM-3, ISSUED FROM THE OFFICE OF PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT-1, DATED 11.12.2020 COPY OF WHICH IS FILED. THE LD. AR FOR THE ASSESSEE SUBMITS THAT THE ASSESSEE SHALL PAY THE FULL AND FINAL DEMAND AS PER UNDERTAKING GIVEN BY ASSESSEE. THE LD.AR OF ASSESSEE PRAYED FOR WITHDRAWAL OF THE APPEAL. 3. THE LD. SENIOR DEPARTMENTAL REPRESENTATIVE (LD.DR) APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. CONSIDERING THE CONTENTS OF THE APPLICATION DATED 24.12.2020 FILED BY THE ASSESSEE, THE ASSESSEE IS ALLOWED TO WITHDRAW HIS APPEAL. RESULTANTLY, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 29 TH DECEMBER 2020 IN THE VIRTUAL COURT HEARING. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 29 TH DEC , 2020 / S.GANGADHARA RAO, SR.PS COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT