Priyanka Nalin Patel, Navsari V. ITO(INTL.Taxn.), Surat

ITA 330/SRT/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5706 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 18-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: HARDIKA VORA

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 NO. 330/SRT/2019 (AY: 2015-16) ( VIRTUAL COURT HEARING) PRIYANKA NALIN PATEL, 25, AMBRISH ASHABAUG, DUDHIYA TALAV, NAVSARI, GUJARAT-396445. PAN : CZTPP3256M VS. THE ITO (INTERNATIONAL TAXATION), SURAT. APPELLANT RESPONDEDNT APPELLANT BY MS HARDIKA VORA, ADVOCATE RESPONDENT BY MS ANUPAMA SINGLA, SR. DR DATE OF HEARING 17/09/2021 DATE OF PRONOUNCEMENT 17/09/2021 O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER : AT THE OUTSET ITSELF, MS HARDIKA VORA, 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. MS HARDIKA VORA, LEARNED COUNSEL, ON BEHALF OF THE ASSESSEE, BY WAY OF A LETTER DATED 16.09.2021, SUBMITTED THAT ASSESSEE HAS PRAYED FOR WITHDRAWAL OF THE APPEAL TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE (LD. DR) DID NOT RAISE ANY OBJECTION. 2. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE FORM NO.3 ALONG WITH ACKNOWLEDGEMENT NO.802782900101220 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. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. THE ASSESSING OFFICER IS DIRECTED TO PASS THE CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.03/2021 DATED 04.03.2021. 2 ITA NO.330/SRT/2019 ASSESSMENT YEAR.2015-16 PRIYANKA NALIN PATEL 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE (IN ITA NO.330/SRT/2018 FOR AY.2015-16) IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 17/09/2021 AT THE TIME OF VIRTUAL COURT HEARING. SD/- SD/- (PAWAN SINGH) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT, DATED: 20/09/2021 SAMANTA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. PR. CIT 5. DR 6. GUARD FILE /TRUE COPY/ BY ORDER // TRUE COPY // ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT