Shri Prakashkumar Manubhai Desai, Vapi V. The Income Tax Officer, Vapi Ward-2, Vapi

ITA 283/AHD/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6410 (ITAT-SURAT)
• Duration Of Justice: 4 year(s) 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 04-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: A GOPALAKRISHNAN
• Section: 271(1)(c); 195

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 NOS. 283/AHD/2016 & 352/SRT/2017 (ASSESSMENT YEARS: 2009-10) ( VIRTUAL COURT) PRAKASHKUMAR MANUBHAI DESAI , PARISHRAM SOCIETY, KOPARLI ROAD, VAPI -396 195 PAN : ACEPD4329H VS THE INCOME TAX OFFICER, VAPI WARD -7, VAPI APPELLANT RESPONDEDNT APPELLANT BY SHRI A GOPAL A KRISHNAN - CA RESPONDENT BY SMT ANUPAMA SINGLA - SR. DR DATE OF HEARING 21 - 0 9 - 2020 DATE OF PRONOUNCEMENT 21 - 0 9 - 2020 PER BENCH : 1. THE APPEAL IN ITA NO. 283/AHD/2016 WAS LISTED FOR HEARING ON 21.09.2020, WHICH RELATES TO QUANTUM ASSESSMENT OF ASSESSMENT YEAR (AY) 2009-10. THE ASSESSEE FILED AN APPLICATION FOR CONSOLIDATION OF ITA NO. 352/SRT/2017 WHICH RELATES TO PENALTY LEVIED BY ASSESSING OFFICER (AO) UNDER SECTION 271(1)(C) FOR SAME ASSESSMENT YEAR ON CERTAIN ADDITION/DISALLOWANCE. IN THE SAID APPLICATION THE ASSESSEE MADE A REQUEST TO CONSOLIDATE THE ITA NO. 352/SRT/2017 WITH ITA NO. 283/AHD/2016. THE ASSESSEE IN BOTH THE APPEALS FILED AN APPLICATION FOR WITHDRAWAL OF APPEALS, ON THE GROUND THAT THE ASSESSEE HAS ALREADY FILED AN APPLICATION FOR SETTLEMENT OF DISPUTE 2 ITA NO. 283/AHD/2016 & 352/SRT/2017/AY.2009-10 PRAKASHKUMAR MANUBHAI DESAI WITH THE REVENUE UNDER DIRECT TAX VIVAD SE VISWAS ACT, 2020 AND WOULD LIKE TO WITHDRAW BOTH THE APPEALS. 2. THE LD. AUTHORIZED REPRESENTATIVE (AR) OF THE ASSESSEE MADE A SUBMISSION ON SIMILAR LINES AND PRAY FOR WITHDRAWAL OF BOTH THE APPEALS. THE LD. DEPARTMENTAL REPRESENTATIVE (DR) HAS NO OBJECTION IF THE ASSESSEE IS ALLOWED TO WITHDRAWAL HIS APPEALS. CONSIDERING THE CONTENTS OF THE APPLICATION DATED 22/08/2020 AND THE SUBMISSIONS MADE BY LD. AR FOR THE ASSESSEE, THE ASSESSEE IS ALLOWED TO WITHDRAWAL BOTH THE APPEALS. RESULTANTLY, BOTH THE APPEALS ARE DISMISSED AS WITHDRAWN 3. IN THE RESULT, BOTH THE APPEALS ARE DISMISSED AS WITHDRAWN. ORDER ANNOUNCED IN COURT AT THE TIME OF HEARING THE APPEALS. SD/- SD/- (DR. ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 21/09/2020 SAMANTA, PS COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR // TRUE COPY // /TRUE COPY/ BY ORDER ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT