Vinodbhai Virjibhai Godhani, Surat V. Income Tax Officer, Ward-3(2)(4), Surat

ITA 20/SRT/2018

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9360 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 15-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.20/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2013-14) (VIRTUAL COURT HEARING) VINODBHAI VIRJIBHAI GODHANI, 65-66, KANTARESHWAR SOCIETY, KATAGRAM ROAD,SURAT. VS. THE INCOME TAX OFFICER, WARD-3(2)(4), SURAT. ./ ./ PAN/GIR NO.: ABAPG 3870 D (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI NITIN GHEEWALA CA RESPONDENT BY : SMT. ANUPAMA SINGLA SR. DR / DATE OF HEARING : 30/12/2020 /DATE OF PRONOUNCEMENT : 30/12/2020 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: AT THE OUTSET ITSELF, SHRI NITIN GHEEWALA, LEARNED COUNSEL FOR THE ASSESSEE, SUBMITTED BEFORE THE BENCH THAT ASSESSEE HAS OPTED THE BENEFIT OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND RECEIVED FORM-3 DATED 18.12.2020 FROM THE COMPETENT AUTHORITY UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT SCHEME. SHRI NITIN GHEEWALA, CA, ON BEHALF OF THE ASSESSEE, BY WAY OF A LETTER DATED 18.12.2020, SUBMITTED THAT ASSESSEE PRAYED FOR WITHDRAWAL OF THE APPEAL TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION. 2. WE HAVE HEARD BOTH THE PARTIES, THE ASSESSEE HAS RECEIVED FORM-3 DT:18.12.2020 AND HAS OPTED THE BENEFIT OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND PRAYED FOR WITHDRAWAL OF THE APPEAL. THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE COMPANY. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. PAGE | 2 ITA NO.20/SRT/2018 ASSESSMENT YEAR: 2013-14 VINODBHAI VIRIJBHAI GODHANI 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE (IN ITA NO.20/SRT/2018 FOR AY.2013-14) IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED ON 30/12/2020, AS PER RULE 34 OF INCOME TAX APPELLATE TRIBUNAL, RULE 1963. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 30/12/2020 / S.G.R., SPS 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 / / TRUE COPY / / ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT