Smt. Sandhya Kantilal Koli, Vapi V. The Income Tax Officer, Vapi Ward-3, Vapi

ITA 313/AHD/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4774 (ITAT-SURAT)
• Duration Of Justice: 4 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 09-11-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 08-02-2016
• 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, HON'BLE JUDICIAL MEMBER AND SHRI ARJUN LAL SAINI, HON'BLE ACCOUNTANT MEMBER (VIRTUAL COURT) . . ./ I.T.A NOS.313/AHD/2016 & 3383/AHD/2016 [ [ / ASSESSMENT YEAR: 2005-06 SMT. SANDHYA KANATILAL KOLI, LIG 1 41/410, GIDS, VAPI 396 195. [PAN: AEIPK 3625 D] VS. THE INCOME TAX OFFICER, VAPI WARD-8, VAPI. / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI A.GOPALAKRISHNAN CA /REVENUE BY SMT. ANUPAMA SINGLA SR.DR / DATE OF HEARING: 15.10.2020 /PRONOUNCEMENT ON: 15.10.2020 /O R D E R PER BENCH: AT THE OUTSET ITSELF, SHRI A.GOPALAKRISHNAN, CA, LEARNED COUNSEL FOR THE ASSESSEE, SUBMITTED BEFORE THE BENCH THAT ASSESSEE COMPANY HAS OPTED THE BENEFIT OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 . A COPY OF FORM NO. 1 AND FORM NO. 3 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, FILED BY THE ASSESSEE IN THE INCOME TAX DEPARTMENT ON 13.08.2020 WERE ALSO PLACED BEFORE THE BENCH. SHRI A. GOPALAKRISHNAN, ON BEHALF OF THE ASSESSEE COMPANY, BY WAY OF A LETTER DATED 26.09.2020, SUBMITTED THAT ASSESSEE COMPANY 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 1 & 3 FILED BY THE ASSESSEE TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME AND NOTED THAT ASSESSEE COMPANY HAS PRAYED FOR WITHDRAWAL OF BOTH THE APPEALS. THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEALS ARE WITHDRAWN BY THE ASSESSEE COMPANY. CONSEQUENTLY, BOTH THESE APPEALS, ARE DISMISSED AS WITHDRAWN. SMT. SANDHYA KANTILAL KOLI VS. ITO, VAPI WARD-8, VAPI. ITA NOS.313/AHD/2016 & 3383/AHD/2016 FOR A.Y.2005-06 2 3. IN THE RESULT, THE TWO APPEALS OF THE ASSESSEE (IN ITA NO.313/AHD/2016 & ITA NO.3383/AHD/2016 FOR A.Y. 2005-06) ARE DISMISSED AS WITHDRAWN. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 15-10-2020 WHILE HEARING THE APPEAL. SD/- SD/- (DR ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 15 TH OCT , 2020 S.GANGADHARA RAO, SR.PS COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT