Smt. Paliben Amritlal Patel, Vapi V. Income Tax Officer, Vapi Ward-7, , Vapi

ITA 264/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1569 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 09-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: A GOPALAKRISHNAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.264/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2014-15) (VIRTUAL COURT HEARING) SMT. PALIBEN AMRITLAL PATEL, HOUSE NO.67, PATEL FALIA, CHHARWADA, VAPI 396191. V S. THE INCOME TAX OFFICER, VAPI WARD-7, VAPI. ./ ./ PAN/GIR NO.: AXAPP 8175 E (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI A.GOPALAKRISHNAN - CA RESPONDENT BY : MS.ANUPAMA SINGLA SR.DR / DATE OF HEARING : 14/06/2021 /DATE OF PRONOUNCEMENT : 14/06/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: AT THE OUTSET ITSELF, SHRI A.GOPALAKRISHNAN, CA APPEARED ON BEHALF OF THE ASSESSEE STATED THAT ASSESSEE HAS SUBMITTED AN APPLICATION IN THE REGISTRY DATED 09.06.2021 STATING THEREIN THAT HE HAS OPTED THE BENEFIT OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 . A COPY OF FORM-3 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, FILED BY THE ASSESSEE IN THE INCOME TAX DEPARTMENT ON 27.01.2021, VIDE CERTIFICATE NO.228911570270121 ISSUED BY PRINCIPAL COMMISSIONER OF INCOME TAX, VALSAD FOR ITA NO.264/SRT/2018 IS ALSO PLACED BEFORE THE BENCH. THE ASSESSEE PRAYED FOR WITHDRAWAL OF THE APPEAL TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION. 2. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH FORM-3 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.SR.DR FOR THE REVENUE PAGE | 2 ITA NO.264/SRT/2018 FOR A.Y. 2014-15 SMT. PALIBEN AMRITLAL PATEL, VAPI. DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. 3. IN THE RESULT, APPEAL OF THE ASSESSEE (ITA NO.264/SRT/2018 AY.2014-15) IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 14/06/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 14/06/2021 / SGR COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT