Karim Allauddin Amlani, Vapi V. The Income Tax Officer, Ward-3, Vapi

ITA 2177/AHD/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5527 (ITAT-SURAT)
• Duration Of Justice: 4 year(s) 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 19-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA

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. 2177/AHD/2016 (AY: 2010-11) ( VIRTUAL HEARING IN VIRTUAL COURT) KARIM ALLAUDDIN AMLANI, 5, BRASS SHOPPING CENTER, NR. RAHAT HOTEL, CHAR RASTA, VAPI-363062. PAN : ABDPA7488G VS. THE ITO, WARD-3, VAPI. APPELLANT RESPONDEDNT APPELLANT BY NONE. RESPONDENT BY MS ANUPAMA SINGLA, SR. DR DATE OF HEARING 10/05/2021 DATE OF PRONOUNCEMENT 10/05/2021 O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER : AT THE OUTSET ITSELF, WE NOTE THAT ASSESSEE SUBMITTED LETTER DATED 19.04.2021 STATING THAT HE 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 24.03.2021 WAS ALSO PLACED BEFORE THE BENCH. THE ASSESSEE, BY WAY OF A LETTER DATED 19.04.2021 PRAYED THE BENCH 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.303714010240321, 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 DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN.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 DIRECTED TO PASS THE CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.03/2021 DATED 04.03.2021. 2 ITA.2177/AHD/2016/AY.2010-11 KARIM ALLAUDDIN AMLANI 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE ( IN ITA NO.2177/AHD/2016 FOR AY.2010-11 ) IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 10/05/2021 AT THE TIME OF VIRTUAL COURT HEARING. SD/- SD/- (PAWAN SINGH) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT, DATED: 10/05/2021 SAMANTA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. PR.CIT 5. DR 6. GUARD FILE /TRUE COPY/ BY ORDER // TRUE COPY // ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT