Appeal Details
Counselvise Citation
[2021] 108 COUNSELVISE.COM (IT) 6472 (ITAT-SURAT)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 11 month(s) 18 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
09-04-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2015-2016
Appeal Filed On
22-04-2019
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.236 TO 238/SRT/2019 [ [ / ASSESSMENT YEARS: 2010-11, 2014-15 AND 2015-16 SANJAY VIMAL JAIN, ROOM NO.407, 4THFLOOR, ANAVIL BUSINESS CENTER, ADAJAN HAZIRA ROAD, SURAT. [PAN: AIFPJ 1376 F] VS . THE INCOME TAX OFFICER, WARD 2(3)(8), SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI NITIN MAHESHWARI CA /REVENUE BY SMT. USHA SHROTE SR.DR / DATE OF HEARING: 09 . 0 4 .20 2 1 /PRONOUNCEMENT ON: 0 9. 0 4 .202 1 /O R D E R PER PAWAN SINGH, JUDICIAL MEMBER: 1. THESE THREE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LD.COMMISSIONER OF INCOME TAX(APPEALS)-1 & IV, SURAT HEREINAFTER REFERRED AS LD.CIT(A) FOR THE ASSESSMENT YEARS (AY) 2010-11, 2015-15 AND 2015-16 RESPECTIVELY, ALL DATED 25.02.2019. 2. THESE THREE APPEALS CAME UP HEARING ON 9 TH APRIL 2021. THE ASSESSEE HAS ALREADY FILED SEPARATE APPLICATIONS FOR EACH ASSESSMENT YEAR ALL DATED 24.03.2021 CONTENDING SANJAY VIMAL JAIN VS. ITO, WARD-2(3)(8), SURAT. / ITAS NO.236 TO 238/SRT/2019 FOR A.YS. 2010-11, 2014-15 & 2015-16 2 THEREIN THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT UNDER VIVAD-SE-VISHWAS SCHEME2020 AND HAD ALREADY RECEIVED FORM-3. THE ASSESSEE FILED COPY OF FORM-3, FOR EACH ASSESSMENT YEAR UNDER VIVAD SE VISHWAS ACT, 2020 THE DETAILS OF WHICH ARE AS FOLLOWS: I) FOR ITA NO.236/SRT/2019, A.Y. 2010-11, FORM-3, DATED 29.01.2021 VIDE ACKNOWLEDGMENT NO.231285290290121 ISSUED BY PCIT, SURAT-1. II) FOR ITA NO.237/SRT/2019, A.Y. 2014-15, FORM-3, DATED 29.01.2021 VIDE ACKNOWLEDGMENT NO.231289300290121 ISSUED BY PCIT, SURAT-1. III) FOR ITA NO.238/SRT/2019, A.Y. 2015-16, FORM-3, DATED 29.01.2021 VIDE ACKNOWLEDGMENT NO.231280780290121 ISSUED BY PCIT, SURAT-1. 3. THE LD.DEPARTMENTAL REPRESENTATIVE /SR.DR APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE APPEALS OF ASSESSEE FOR A.Y. 2010-11, 2014-15 AND 2015-16 ARE DISMISSED AS WITHDRAWN. CONSIDERING THE CONTENTS OF APPLICATIONS FILED BY THE ASSESSEE FOR THE THREE IMPUGNED ASSESSMENT YEARS, AND THE FACTS THAT FORM-3 UNDER VIVAD SE VISHWAS ACT, 2020 FOR ALL ASSESSMENT YEARS IS RECEIVED BY THE ASSESSEE. APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN BEING SETTLED. RESULTANTLY, THREE APPEALS OF THE ASSESSEE ARE DISMISSED. THE AO IS DIRECTED TO SANJAY VIMAL JAIN VS. ITO, WARD-2(3)(8), SURAT. / ITAS NO.236 TO 238/SRT/2019 FOR A.YS. 2010-11, 2014-15 & 2015-16 3 PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.3/2021 DATED 04.03.2021. ORDER PRONOUNCED ON 9 TH APRIL 2021 AT THE TIME OF HEARING OF APPEAL. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 9 TH 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
