Shri Pravinbhai R. Patel, Surat V. The Income Tax Officer, Ward-4(4), Surat

ITA 2925/AHD/2014

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6113 (ITAT-SURAT)
• Duration Of Justice: 6 year(s) 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 05-11-2014
• 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 NOS. 2928 & 2925/AHD/2014 (AY: 2009-10) ( VIRTUAL COURT HEARING) HEMLATABEN PATEL, A-27, MEGH MAYUR VATIKA, JHAHANGIRABAD, SURAT -395009. PAN : BKHPP9603A VS. THE ITO, WARD-4(4), SURAT. APPELLANT RESPONDEDNT PRAVINBHAI R. PATEL, SHOP NO.1, NTPC KAWAS, ADITYA NAGAR VILLAGE, HAZIRA ROAD, SURAT-395009. PAN : ADQPP1652G THE ITO, WARD-4(4), SURAT. APPELLANT RESPONDEDNT APPELLANT BY NONE. RESPONDENT BY MS ANUPAMA SINGLA, SR. DR DATE OF HEARING 23/04/2021 DATE OF PRONOUNCEMENT 23/04/2021 O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER : AT THE OUTSET ITSELF, WE NOTE THAT THESE ASSESSEES SUBMITTED LETTER DATED 09.04.2021 STATING THAT THEY HAVE 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 THESE ASSESSEES IN THE INCOME TAX DEPARTMENT ON 06.04.2021 WAS ALSO PLACED BEFORE THE BENCH. THESE ASSESSEES, BY WAY OF A LETTER DATED 09.04.2021 PRAYED THE BENCH FOR WITHDRAWAL OF THE APPEALS 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 NOS.338229340060421 & 338228100060421 RESPECTIVELY, FILED BY BOTH ASSESSEES TO OBTAIN THE BENEFIT OF VIVAD SE VISHWAS SCHEME AND NOTED THAT THESE ASSESSEES HAVE PRAYED FOR WITHDRAWAL 2 ITA NOS.2928 & 2925/AHD/2014 ASSESSMENT YEAR.2009-10 HEMLATABEN R PATEL & PRAVINBHAI R PATEL OF THE APPEAL. THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THESE TWO APPEALS ARE WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THESE TWO APPEALS AS WITHDRAWN. THE ASSESSING OFFICER IS DIRECTED TO PASS THE CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.03/2021 DATED 04.03.2021. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEES (IN ITA NOS. 2928 & 2925/AHD/2014 FOR AY.2009-10) ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 23/04/2021 AT THE TIME OF VIRTUAL COURT HEARING. SD/- SD/- (PAWAN SINGH) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT, DATED: 23/04/2021 SAMANTA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR 6. GUARD FILE /TRUE COPY/ BY ORDER // TRUE COPY // ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT