M/s. Fair Feeling Foods & Beverages, Ankleshwar V. The Income tax Officer,Ward-4, Bharuch

ITA 2083/AHD/2013

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9544 (ITAT-SURAT)
• Duration Of Justice: 7 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-07-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 08-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: PREYASHI
• Section: 271(1)(c)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR.SHRI ARJUN LAL SAINI, HON'BLE ACCOUNTANT MEMBER (VIRTUAL HEARING) . . ./ I.T.A NOS.967/AHD/2013, 2083/AHD/2013 & 1051/AHD/2016 [ [ / ASSESSMENT YEARS: 2006-07, 2007-08 & 2006-07 M/S.FAIR FEELING FOODS & BEVERAGES, 502/2, NR. GIL, GIDC ESTATE, ANKLESHWAR. [PAN: AAAFF 6098 F] VS . THE INCOME TAX OFFICER , WARD-4, BHARUCH. / APPELLANT /RESPONDENT [ /ASSESSEE BY MS. PREYASHI - C A /REVENUE BY MS. ANUPAMA SINGLA SR.DR / DATE OF HEARING: 1 8 . 0 3 .20 2 1 /PRONOUNCEMENT ON: 1 8 . 0 3 .202 1 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. THESE THREE APPEALS BY SINGLE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LD.COMMISSIONER OF INCOME TAX(APPEALS)-IV, BARODA, HEREINAFTER REFERRED AS LD.CIT(A) DATED 22.02.2013, LD.CIT(A)-II, BARODA DATED 08.04.2013 FOR ASSESSMENT YEARS (AY) 2006-07 AND 2007-08. IN ITA NO.967/AHD/2013 THE ASSESSEE HAS CHALLENGED THE ADDITIONS IN QUANTUM ASSESSMENT. AND IN ITA NO.1051/AHD/2016 DIRECTED AGAINST THE ORDER OF LD.CIT(A)-1, VADODARA DATED 04.02.2016 IN WHICH THE ASSESSEE HAS CHALLENGED THE PENALTY M/SFAIR FEELING FOODS & BEVERAGES VS. ITO, WARD-4, BHARUCH (03 APPEALS)./ ITA NOS.967, 2083 & 1051 FOR A.YS. 2006-07 & 2007-08 2 LEVIED UNDER SECTION 271(1)(C) OF THE ACT. BOTH APPEALS RELATES TO A.Y. 2006-07. 2. THESE THREE APPEALS CAME UP HEARING ON 18 TH MARCH 2021. THE ASSESSEE HAS ALREADY FILED SEPARATE APPLICATION FOR EACH ASSESSMENT YEAR, ALL DATED 17.03.2021 CONTENDING THEREIN THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT UNDER VIVAD-SE-VISHWAS SCHEME2020 AND HAD ALREADY RECEIVED FORM-3. THE ASSESSEE HAS SUBMITTED BEFORE THE BENCH SEPARATE FORM-3, FOR EACH ASSESSMENT YEAR UNDER VIVAD SE VISHWAS ACT, 2020 THE DETAILS OF WHICH ARE AS FOLLOWS: I) FOR ITA NO.967/AHD/2013, A.Y. 2006-07, FORM-3, DATED 24.02.2021 VIDE ACKNOWLEDGMENT NO.273032800240221 ISSUED BY PCIT, VADODARA -1. II) FOR ITA NO.2083/AHD/2013, A.Y. 2007-08, FORM-3, DATED 27.02.2021 VIDE ACKNOWLEDGMENT NO.275984200270221 ISSUED BY PCIT, VADODARA -1. 3. THE LD.DEPARTMENTAL REPRESENTATIVE SR.DR APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. CONSIDERING THE CONTENTS OF THE APPLICATIONS FILED BY THE ASSESSEE, THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN BEING SETTLED. RESULTANTLY, THE THREE APPEALS OF THE ASSESSEE ARE DISMISSED. THE AO IS M/SFAIR FEELING FOODS & BEVERAGES VS. ITO, WARD-4, BHARUCH (03 APPEALS)./ ITA NOS.967, 2083 & 1051 FOR A.YS. 2006-07 & 2007-08 3 DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.3/2021 DATED 04.03.2021. ORDER PRONOUNCED ON 18 TH MARCH 2021 AT THE TIME OF HEARING OF APPEAL. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 18 TH MAR 2021 / #SGR COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT