Sureschandra V. Parikh, Surat V. ITO, Ward-3(1)(5), Surat

ITA 232/SRT/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5842 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 18-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGHLA

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.AS NO.230, 231, 232 & 233/SRT/2019 [ [ / ASSESSMENT YEARS: 2009-10, 2010-11, 2009-10 & 2010-11 SURESHCHANDRA V PARIKH, 70, SIDDHIVINAYAK, IND. ESTATE-2 NEAR SATYAM SHIVAM SUNDARAM APP. LOCATED NEW BOMBAY MARKET STREET OF SAIKIRANHOTEL OUTSIDE SAHARADARWAJA, UMARWADA, SURAT. [PAN: ABTPP 9703 F] VS . THE INCOME TAX OFFICER, WARD-3(1)(5), SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI RUSHI PAREKH - CA /REVENUE BY SMT. ANUPAMA SINGHLA SR.DR / DATE OF HEARING: 23 . 0 4 .20 2 1 /PRONOUNCEMENT ON: 2 3 . 0 4 .202 1 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. THESE FOUR APPEALS BY THE ASSESSEE ARE ALL DIRECTED AGAINST THE SEPARATE ORDERS OF LD. COMMISSIONER OF INCOME TAX- (APPEALS)-3, SURAT HEREINAFTER REFERRED AS LD.CIT(A) ALL DATED 22.03.2019 FOR THE ASSESSMENT YEAR (AY) 2009-10, 2010-11, 2009-10 AND 2010-11 RESPECTIVELY. 2. THIS APPEAL CAME UP HEARING ON 23 RD APRIL 2021. THE ASSESSEE HAS ALREADY FILED EACH APPLICATION FOR FOUR APPEALS ALL DATED 15.04.2021 CONTENDING THEREIN THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT UNDER VIVAD-SE-VISHWAS SCHEME2020 AND HAD ALREADY RECEIVED FORM-3. THE SURESHCHANDRA V.PARIKH VS. ITO, WARD-3(1)(5), SURAT. / ITA NOS.230, 231, 232 & 233 /SRT/2019 FOR A.Y. 09-10, 10-11, 09-10 & 10-11 2 ASSESSEE FILED COPY OF FORM-3, FOR EACH ASSESSMENT YEAR UNDER VIVAD SE VISHWAS ACT, 2020 THE DETAILS OF WHICH ARE AS FOLLOWS: I) & II) FOR ITA NO.230/SRT/2019, A.Y. 2009-10, AND ITA NO.232/SRT/2019 A.Y. 2009-10 FORM-3, DATED 19.12.2020 VIDE ACKNOWLEDGMENT NO.844746090191220 ISSUED BY PCIT, SURAT-1. III) & IV) FOR ITA NO.231/SRT/2019, A.Y. 2010-11 AND ITA NO.233/SRT/2019 A.Y. 2010-11 FORM-3, DATED 19.12.2020 VIDE ACKNOWLEDGMENT NO.844735160191220 ISSUED BY PCIT, SURAT-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 APPLICATION FILED BY THE ASSESSEE, FOUR APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN BEING SETTLED. RESULTANTLY, THE FOUR APPEALS OF THE ASSESSEE ARE DISMISSED. THE AO IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.3/2021 DATED 04.03.2021. ORDER PRONOUNCED ON 23 RD APRIL 2021 AT THE TIME OF HEARING OF APPEAL. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 23 RD APRIL 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