Rajeshbhai Kanubhai Savaliya, Surat V. DCIT, Central Circle-4, Surat

ITA 32/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5784 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 19-01-2018
• 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. 29 TO 32/SRT/2018 (ASSESSMENT YEARS: 2009-10, 2011-12 TO 2013-14) ( VIRTUAL COURT HEARING) RAJESHBHAI KANUBHAI SAVALIYA, G-216, ASHIRWAD PARK, CITY LIGHT ROAD, SURAT. PAN : AEUPS4323L VS. THE DCIT, CENTRAL CIRCLE-4, SURAT. APPELLANT RESPONDEDNT APPELLANT BY SHRI BIPIN JARIWALA, CA RESPONDENT BY MS ANUPAMA SINGLA, SR. DR DATE OF HEARING 27/04/2021 DATE OF PRONOUNCEMENT 27/04/2021 O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER : AT THE OUTSET ITSELF, SHRI BIPIN JARIWALA, LEARNED COUNSEL FOR THE ASSESSEE, SUBMITTED BEFORE THE BENCH THAT ASSESSEE HAS 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 THE ASSESSEE IN THE INCOME TAX DEPARTMENT ON 10.12.2020 WAS ALSO PLACED BEFORE THE BENCH. THE ASSESSEE, BY WAY OF A LETTER DATED 13.04.2021, SUBMITTED THAT HE HAS PRAYED 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 CERTIFICATE NOS.800417990101220 FOR AY.2009-10, 800432670101220 FOR AY.2011-12, 800570290101220 FOR AY.2012-13 & 800582560101220 FOR AY.2013-14 ARE FILED BY THE ASSESSEE TO OBTAIN THE BENEFIT OF VIVAD SE VISHWAS SCHEME AND NOTED THAT ASSESSEE HAS PRAYED FOR WITHDRAWAL OF THESE APPEALS. THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THESE SAID APPEALS ARE WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THESE APPEALS AS WITHDRAWN. THE ASSESSING OFFICER IS 2 ITA NOS.29 TO 32/SRT/2018 AYS.2009-10, 2011-12 TO 2013-14 RAJESH KANUBHAI SAVALIYA 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 ASSESSEE (IN ITA NOS.29 TO 32/SRT/2018 FOR AYS.2009-10, 2011-12 TO 2013-14) ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 27/04/2021 AT THE TIME OF VIRTUAL COURT HEARING. SD/- SD/- (PAWAN SINGH) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT, DATED: 27/04/2021 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