Shri Kantibhai Jivanbhai Patel, Surat V. The Income Tax Officer,Ward-6(2), Surat

ITA 1923/AHD/2015

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2636 (ITAT-SURAT)
• Duration Of Justice: 5 year(s) 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 29-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPMA SINGLA
• Assessee Lawyers: ASHWIN PAREKH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER IT A NO. 1923/AHD/2015 (AY 2009-10) ( VIRTUAL HEARING IN VIRTUAL COURT) SHRI KANTIBHAI JIWANBHAI PATEL, GUNDI FALIA, KUMBHARIA TAL. CHORIYASI, DISTRICT-SURAT PAN : AXUPP0926B VS ITO WARD - 6(2) AAYAKAR BHAWAN, MAJURA GATE SURAT SURAT APPELLANT RESPONDEDNT ASSESSEE BY SH. ASHWIN PAREKH CA REVENUE BY MS. ANUPMA SINGLA SR. DR DATE OF HEARING 0 4 - 11 - 2020 DATE OF PRONOUNCEMENT 0 4 - 11 - 2020 O R D E R PER PAWAN SINGH, JUDICIAL MEMBER : 1. THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-1, SURAT DATED 01.05.2015, WHICH IN TURN ARISE ON THE PENALTY LEVIED UNDER SECTION 271(1) (C ) BY ASSESSING OFFICER VIDE ITS ORDER DATED 21.03.2014 FOR ASSESSMENT YEAR (AY) 2009-10. 2. THE APPEAL CAME UP HEARING ON 04 TH NOVEMBER 2020. THE LD. AR FOR THE ASSESSEE SUBMITS THAT THE ASSESSE HAS SETTLED THE DISPUTE WITH THE UNDER VIVAD SE VISVAS SCHEME -2020 AND HAD ALREADY FILED DECLARATION AND UNDERTAKING BEFORE THE DESIGNATED AUTHORITY IN FORM NO. 1 & 2 UNDER THE AFORESAID SCHEME. 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. ITA NO.1923/AHD/2015 KANTIBHAI JIVANBHAI PATEL 2 3. THE LD. SENIOR DEPARTMENTAL (LD. DR) APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. CONSIDERING THE SUBMISSIONS OF THE LD. AR OF THE ASSESSEE THE ASSESSEE IS ALLOWED TO WITHDRAW HIS APPEAL. RESULTANTLY THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 04.11.2020 IN THE VIRTUAL COURT HEARING. SD/- SD/- (DR ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 04/11/2020 SELF (PS) COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR TRUE COPY/ BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, ITAT, SURAT