Mohit Dhanjibhai Patel, Surat V. Income Tax Officer War 3(2)(5), Surat

ITA 181/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3288 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 15-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPMA SINGLA
• Assessee Lawyers: T R MODY

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. 181/SRT/2018 (AY 2013-14) (H EARING IN VIRTUAL COURT) MOHIT DHANJIBHAI PATEL, C-22, RADHESHYAM SOCIETY, SINGANPORE CHAR RASTA, VED ROAD, SURAT-395003 PAN : ATHPP 2794 A VS ITO- WARD-3(2)(5), AAYAKAR BHAWAN, MAJURA GATE SURAT. APPLICANT RESPONDENT ASSESSEE BY SH. T.R MODY CA REVENUE BY MISS ANUPMA SINGLA SR. DR DATE OF HEARING 07.06.2021 DATE OF PRONOUNCEMENT 07.06.2021 ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER : 1. THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-3, SURAT, DATED 08.02.2018, WHICH IN TURN ARISE FROM THE PENALTY LEVIED UNDER SECTION 271(1)(C ) DATED 30.08.2016 FOR ASSESSMENT YEAR (AY) 2013-14 . THE APPEAL CAME UP HEARING ON 07 TH JUNE 2021. PERUSAL OF RECORD SHOWS THAT THE LEARNED COUNSEL FOR THE ASSESSEE HAS FILED AN APPLICATION ON 02 JUNE 2021 INTER ALIA STATING THEREIN THAT THE ASSESSEE HAS AVAILED THE BENEFITS OF VIVAD SE VISVAS SCHEME -2020 (VSV-20) AND HAS RECEIVED FORM- 3 OF VSV-20. THE ASSESSEE ALSO FILED COPY OF FORM-3 BEARING ACKNOWLEDGEMENT NO. 817634900141220 DATED 14.12.2020 FROM DESIGNATED AUTHORITY AND PRAYED FOR WITHDRAWAL OF APPEAL. THE LEARNED COUNSEL IN HIS ITA NO. 181/SRT/2018 (AY 2013-14) MOHIT DHANJIBHAI PATEL, 2 APPLICATION FURTHER MENTIONED THAT ON THE DATE OF FILING OF THE APPEAL ON 15/03/2018, THE ASSESSEE WAS PROVIDED APPEAL ITA NO. 179/SRT/2018 AND FURNISHED THE COPY OF RECEIPT OF APPEAL BY THE REGISTRY OFFICIAL ON 15/03/2018 AND APPEAL NUMBER AS ITA NO.179/SRT/2018. HOWEVER, IN THE CAUSE LIST OF THIS BENCH CIRCULATED IN ADVANCE THE ITA NO. IS MENTIONED AS ITA NO. 181/SRT/2018, WHICH MAY KINDLY BE CLARIFIED WHILE PASSING THE ORDER FOR WITHDRAWAL OF THIS APPEAL. THE LEARNED COUNSEL FOR THE ASSESSEE PAYED FOR WITHDRAWAL OF THE APPEAL. 2. ON THE OTHER HAND THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (SR DR) SUBMITS THAT SHE HAS NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 3. WE HAVE CONSIDERED THE CONTENTS OF THE APPLICATION FILED BY THE ASSESSEE AND THE SUBMISSIONS OF SR DR FOR THE REVENUE. WE FIND THAT THE ASSESSEE WHILE FILING THE APPLICATION BEFORE DESIGNATED AUTHORITY, FOR AVAILING THE BENEFIT OF VSV- 20, MENTIONED THE APPEAL NO. AS ITA NO. 179/SRT/2018, WHICH IS NOT THE CORRECT NUMBER OF ASSESSEES APPEAL. THE CORRECT NUMBER OF ASSESSEES APPEAL IS ITA NO. 181/SRT/2018, THEREFORE, THE CONCERNED AUTHORITIES ARE DIRECTED TO RECTIFY THE MISTAKE. FURTHER CONSIDERING THE FACTS THAT THE ASSESSEE HAS SETTLED THE DISPUTE WITH THE DEPARTMENT FOR ASSESSMENT BY VAILING THE BENEFIT OF SCHEME UNDER VSV-20, AND HAS RECEIVED FORM-3 OF VSV -20, THE APPEAL OF THE ASSESSEE ITA NO. 181/SRT/2018 (AY 2013-14) MOHIT DHANJIBHAI PATEL, 3 IS DISMISSED AS WITHDRAWN WITH LIBERTY TO THE ASSESSEE AS WELL AS TO THE REVENUE THAT IN CASE, IF THE APPLICATION 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. THE ASSESSING OFFICER IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO. 3/2021 DATED 04.03.2021. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 07 TH JUNE 2021 IN THE VIRTUAL COURT HEARING. SD/- SD/- ( DR ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 07/06/2021 (SELF) COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR 6. GUARD FILE BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, ITAT, SURAT TRUE COPY/