Shri Hiren Kumar Dinesh Kumar Shah, Surat V. Income Tax Officer, Ward 2(2)(2), Surat

ITA 355/SRT/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3284 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 08-12-2017
• 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, JM & DR. A. L. SAINI, AM ./ITA NO.355/SRT/2017 ( [ [ / ASSESSMENT YEAR: (2007-08) (VIRTUAL COURT HEARING) SHRI HIRENKUMAR DINESHKUMAR SHAH, B/26, SAMRAT APARTMENT, PANI NI BHIT, SONI FALIA, SURAT 395003. V S. THE INCOME TAX OFFICER, WARD-2(2)(2), SURAT. ./ ./ PAN/GIR NO.: BFLPS 2770 G (ASSESSEE) (RESPONDENT) ASSESSEE BY : NONE. RESPONDENT BY : MS.ANUPAMA SINGLA SR.DR / DATE OF HEARING : 04/06/2021 /DATE OF PRONOUNCEMENT : 04/06/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: AT THE OUTSET ITSELF, NONE APPEARED ON BEHALF OF THE ASSESSEE, HOWEVER, THE ASSESSEE SUBMITTED AN APPLICATION IN THE REGISTRY DATED 30.03.2021 STATING THEREIN THAT THE ASSESSEE HAS OPTED THE BENEFIT OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 . A COPY OF FORM-3 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, FILED BY THE ASSESSEE IN THE INCOME TAX DEPARTMENT ON 28.01.2021, VIDE CERTIFICATE NO.229980420280121 ISSUED BY PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT- 1 FOR ITA NO.355/SRT/2017. THE ASSESSEE FURTHER PRAYED IN THE APPLICATION 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-3 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.SR.DR FOR THE REVENUE PAGE | 2 ITA NO.355/SRT/2017 FOR A.Y. 2007-08 SHRI HIRENKUMAR DINESHKUMAR SHAH DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. 3. IN THE RESULT, APPEAL OF THE ASSESSEE (IN ITA NO.355/SRT/2017FOR AY.2007- 08) IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 04/06/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 04/06/2021 / SGR COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT