Shri Kawasji Gustadgi Ichaporia, Surat V. ITO, Ward 3(1)(1), Surat

ITA 206/SRT/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7499 (ITAT-SURAT)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 24-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, HON'BLE ACCOUNTANT MEMBER (VIRTUAL HEARING) . . ./ I.T.A NO.206/SRT/2020 [ [ / ASSESSMENT YEAR: 2012-13 SHRI KAWASJI GUSTADJI ICHHAPORIA, 460, GHANTI MOHALLO, ICHHAPORE, BHATA, CHORYASI, SURAT. [PAN: AADPI 4596 G] VS. THE ITO, WARD - 3(1)(1), SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI AKSHAY MODI, CA /REVENUE BY SH RI O. P. VAISHNAV CIT - DR WITH MS USHA SHORTE SR DR / DATE OF HEARING: 05.04.2021 /PRONOUNCEMENT ON: 05.04.2021 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-3, SURAT DATED 13.08.2019 FOR ASSESSMENT YEAR (AY) 2012-13. 2. THE APPEAL CAME UP HEARING ON 5 TH APRIL 2021. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED AN APPLICATION DATED 24.03.2021 FOR WITHDRAWAL OF THE APPEAL ON THE GROUND THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT UNDER VIVAD-SE-VISHWAS SCHEME2020 (VSV-2020) AND HAD ALREADY RECEIVED FORM-3, ISSUED FROM THE OFFICE OF PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT-1, DATED 24.02.2021 BEARING ACKNOWLEDGEMENT NO. 272399090240221, COPY OF WHICH IS FILED. THE ASSESSEE IN HIS APPLICATION STATED THAT HE ITA NO.206/SRT/2020 KAWASJI GUSTADJI ICHHAPORIA 2 MAY BE ALLOW TO WITHDRAW HIS APPEAL. THE LEARNED AR FOR THE ASSESSEE MADE SUBMISSIONS ON SIMILAR LINES. 3. THE LD. SENIOR DEPARTMENTAL REPRESENTATIVE (SR. DR) APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. 4. WE HAVE CONSIDERED THE CONTENTS OF THE APPLICATION FILED BY THE ASSESSEE AND THE SUBMISSIONS MADE BY HIS LEARNED AR THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT UNDER VSV-2020, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. THE ASSESSING OFFICER IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO. 3/2021. ORDER PRONOUNCED ON 5 TH APRIL, 2021 AT THE TIME OF HEARING OF APPEAL. SD/- SD/- (DR. A L. SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 5 TH APRIL, 2021/ SAMANTA COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER // TRUE COPY // ASSISTANT REGISTRAR, SURAT