Shri Virendra V. Kahar, Silvaasa V. Income Tax Officer, , Silvaasa

ITA 216/SRT/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 2584 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-12-2021
• Assessment Year: 2014-2015
• Appeal Filed On: 22-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Section: 143(3)

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. 216/SRT/2018 (AY 2014-15) (Hearing in Virtual Court) Shri Virendra V.Kahar Vijay Bunglow, Nr. Dan Hotel, Opp.State Bank of India, Tokarkhada, Silvassa PAN : AQDPK 8972 E Vs Income Tax Officer, Silvassa Ward, Silvassa Applicant / Assessee Respondent / Revenue Assessee by Shri Mehul Shah, C.A Revenue by Mrs. Anupama Singla, Sr-DR Date of hearing 22.12.2021 Date of pronouncement 22.12.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the orders of ld. Commissioner of Income tax (Appeals)-Valsad, dated 19.02.2018, which in turn arises from the assessment order under section 143(3) of the Income Tax Act, 1961 dated 29.12.2016 for assessment year 2014-15. The appeal came up hearing on today (22.12.2021). At the time of hearing the learned authorised representative (AR) of the assessee submits that the assessee has applied for seeking the benefits of Vivad se Visvas Scheme -2020 (VSV-20) and received Form-3 of VSV-20 from designated authority. The learned counsel for the assessee further submits that he may be allowed to withdraw this appeal. 2. On the other hand the learned Senior Departmental Representative (Sr. DR) submits that she has no objection, if the appeal of the assessee is dismissed. Sh. Virendra V Kahar ITA No. 216/SRT/2018 (AY 14-15) 2 3. We have considered the submissions of both the parties and considering the facts that the assessee has already filed application before the prescribed authority under VSV-20 and have received Form-3 vide acknowledgement No. 302802900240321 dated 24.03.2021 from designated authority. Hence, the appeal of the assessee is dismissed as withdrawn with liberty to the assessee as well as to the Revenue that in case, if the application preferred by the assessee under VSV-20 does not get finally settled for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 or any further direction and in such event, the appeal shall get restored. The assessing officer is directed to pass the consequential order. 4. In the result the appeal of the assessee is dismissed as withdrawn. Order announced at the time of hearing of appeal on 22 nd December 2021 in the Virtual Court hearing. Sd/- Sd/- (Dr ARJUN LAL SAINI) PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 22/12/2021 DKP Outsourcing Sr P.S Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR 6. Guard File True copy/ By order // True Copy // Assistant Registrar, ITAT, Surat