Ratibhai Kikabhai Patel, Surat V. Income Tax Officer (Intl.Taxation), Surat

ITA 195/SRT/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4161 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2021
• 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: MRS ANUPAMA SINGLA
• Assessee Lawyers: RASESH SHAH
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM ./ ITA NO.195/SRT/2018 ( / ASSESSMENT YEAR: (2013-14) (VIRTUAL COURT HEARING) RATIBHAI KIKABHAI PATEL, HOUSE NO.64, PATEL FALIYU, SURAT V S. THE INCOME TAX OFFICER, (INTERNATIONAL TAXATION), SURAT. ./ ./PAN/GIR NO.: BKOPP 4980 P (APPELLANT ) (RESPONDENT) ASSESSEE BY : SHRI RASESH SHAH, C.A RESPONDENT BY : MRS. ANUPAMASINGLA SR.DR / DATE OF HEARING : 01/10/2021 / DATE OF PRONOUNCEMENT : 01/10/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: CAPTIONED APPEAL FILED BY THE ASSESSEE PERTAINING TO ASSESSMENT YEAR 2013- 14, IS DIRECTED AGAINST THE ORDER PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS)-13, AHMEDABAD DATED 20.12.2017, WHICH IN TURN ARISES OUT OF AN ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX 1961, DATED 23.03.2016. 2. WE HAVE HEARD LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE AND NOTE THAT ASSESSEES APPEAL IN ITA NO.195/SRT/2018, FOR ASSESSMENT YEAR 2013-14, WHICH IS LISTED FOR HEARING TODAY I.E. ON 01.10.2021, LD. AR FOR THE ASSESSEE INFORMS THE BENCH BY WAY OF LETTER DATED 27.09.2021 THAT HE HAS ALREADY FILED AN APPLICATION IN FORM NO.1 AND 2 FOR SETTLEMENT OF ITS CASE UNDER THE VIVAD SE VISHWAS SCHEME 2020. THE ASSESSEES APPLICATION UNDER VIVAD SE VISHWAS SCHEME, FOR ITA NO.195/SRT/2018 HAS BEEN APPROVED BY THE LD.CIT(IT AND TP), SURAT, BEARING CERTIFICATE NO.232362250290121 DATED 29.01.2021, WHICH IS ALSO PLACED BEFORE PAGE | 2 ITA NO.195/SRT/2018 A.Y.13-1 4 RATIBHAI K PATEL THE BENCH. THE ASSESSEE PRAYED FOR WITHDRAWAL OF THE APPEAL TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION. 3. WE HAVE GONE THROUGH FORM-3 FILED BY THE ASSESSEE TO OBTAIN THE BENEFIT OF VIVAD SE VISHWAS SCHEME AND NOTED THAT APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN WITH LIBERTY TO THE ASSESSEE AS WELL AS TO THE REVENUE THAT IN CASE, IF THE APPLICATION PREFERRED BY THE ASSESSEE UNDER VSV-2020 DOES NOT GET FINALLY SETTLED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 AND IN SUCH EVENT, THE APPEAL SHALL BE RESTORED. THE ASSESSING OFFICER IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.3/2021 DATED 04.03.2021. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON FRIDAY, 1 ST OCTOBER, 2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT/ / DATE:01/10/2021 DKP, OUTSOURCING SR.P.S. 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 ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT