Hasmukhlal Naginbhai Patel, Surat V. Income Tax Officer - Ward -3(1)(1) , Surat

ITA 215/SRT/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2395 (ITAT-SURAT)
• Duration Of Justice: 4 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-03-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 22-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: RASESH SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 215/SRT/2018 (AY: 2013-14) (Virtual Court Hearing) Hasmukhbhai Naginbhai Patel, 65, Patel Faliyu, Bharthana (Vesu), Choryasi, Surat-395007. PAN : AHEPP1658E Vs. The ITO, Ward-3(1)(!), Surat. APPELLANT RESPONDEDNT Appellant by Shri Rasesh Shah, CA Respondent by Ms Anupama Singla, Sr. DR Date of hearing 23/03/2022 Date of pronouncement 23/03/2022 O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: At the outset itself, Shri Rasesh Shah, Learned Counsel for the assessee, submitted before the Bench that assessee has opted the benefit of the “Direct Tax Vivad Se Vishwas Act, 2020”. A copy of Form No. 3 under ‘the Direct Tax Vivad Se Vishwas Act, filed by the assessee in the Income Tax Department on 14.04.2021 was also placed before the Bench. Shri Rasesh Shah, on behalf of the assessee, by way of a letter dated 22.03.2022, submitted that assessee has prayed for withdrawal of the appeal to which, the learned Departmental Representative (in short “the Ld. DR”) did not raise any objection. 2. We have heard both the parties and gone through the Form No.3 along with Acknowledgement No.340920490140421 filed by the assessee to obtain the benefit of ‘Vivad Se Vishwas Scheme’ and noted that assessee has 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 DR for the Revenue did not have any objection if the said appeal is withdrawn by the assessee. Consequently, we treat this appeal as withdrawn. The Assessing Officer is 2 ITA No.215/SRT/2018 Assessment Year.2013-14 Hasmukhbhai Naginbhai Patel directed to pass the consequential order as per CBDT Circular No.03/2021 dated 04.03.2021. 3. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced on 23/03/2022 at the time of Virtual Court Hearing. Sd/- Sd/- (PAWAN SINGH) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat, Dated: 23/03/2022 SAMANTA Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR 6. Guard File /True copy/ By order // TRUE COPY // Assistant Registrar/Sr. PS/PS ITAT, Surat