BHANUBEN KANUBHAI SANGHANI, SURAT V. ITO, WARD-3(2)(1), SURAT

ITA 184/SRT/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4495 (ITAT-SURAT)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 14-07-2020
• Court: TRIBUNAL

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. 184/SRT/2020 (AY: 2012-13) ( VIRTUAL COURT HEARING) BHANUBEN K. SANGHANI, FLAT NO.A-602, KASARIYO, AKSHARDHAM SOCIETY, LAXMIKANT ASHRAM ROAD, KATARGAM, SURAT-395004. PAN : CEQPS3889R VS. THE ITO, WARD-3(2)(1), SURAT. APPELLANT RESPONDEDNT APPELLANT BY MS RUSHI PAREKH, CA RESPONDENT BY MS ANUPAMA SINGLA, SR. DR DATE OF HEARING 25/05/2021 DATE OF PRONOUNCEMENT 25/05/2021 O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER : AT THE OUTSET ITSELF, MS RUSHI PAREKH, 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 NO. 3 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, FILED BY THE ASSESSEE IN THE INCOME TAX DEPARTMENT ON 09.04.2021 WAS ALSO PLACED BEFORE THE BENCH. MS RUSHI PAREKH, LEARNED COUNSEL, ON BEHALF OF THE ASSESSEE, BY WAY OF A LETTER DATED 22.05.2021, SUBMITTED THAT ASSESSEE HAS PRAYED FOR WITHDRAWAL OF THIS APPEAL TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE (IN SHORT THE LD. DR) DID NOT RAISE ANY OBJECTION. 2. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE FORM NO.3 ALONG WITH ACKNOWLEDGEMENT NO.339508680090421 FILED BY THE ASSESSEE TO OBTAIN THE BENEFIT OF VIVAD SE VISHWAS SCHEME AND NOTED THAT ASSESSEE HAS PRAYED FOR WITHDRAWAL OF THIS APPEAL. THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THIS SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. THE ASSESSING OFFICER IS 2 ITA NO.184/SRT/2020 ASSESSMENT YEAR. 2012-13 BHANUBEN K. SANGHANI DIRECTED TO PASS THE CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.03/2021 DATED 04.03.2021. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE (IN ITA NO.184/SRT/2020 FOR AY. 2012-13) IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 25/05/2021 AT THE TIME OF VIRTUAL COURT HEARING. SD/- SD/- (PAWAN SINGH) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT, DATED: 25/05/2021 SAMANTA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR 6. GUARD FILE /TRUE COPY/ BY ORDER // TRUE COPY // ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT