ENRO INFRA TECH PVT. LTD, SURAT V. ITO, WARD-1(1)(2), SURAT

ITA 36/SRT/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8157 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 14-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SRINIVAS T BIDARI
• Assessee Lawyers: MANISH R MALPAN I

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. 36/SRT/2020 (AY: 2012-13) ( VIRTUAL COURT HEARING) ENRO INFRA TECH PVT. LTD., 105-106, SHREE HARI PARK, UPPER GROUND FLOOR, HAMUMANSHERI, SAGRAMPURA, SURAT -395002 (GUJARAT) [PAN : AAACU2927K] VS. THE INCOME TAX OFFICER, WARD-1(1)(2), SURAT. APPELLANT RESPONDEDNT APPELLANT BY SHRI MANISH R. MALPANI, CA RESPONDENT BY SHRI SRINIVAS T. BIDARI, CIT(DR) DATE OF HEARING 03/08/2021 DATE OF PRONOUNCEMENT 31/08/2021 O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER : AT THE OUTSET ITSELF, SHRI MANISH R. MALPANI, 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 21.12.2020 WAS ALSO PLACED BEFORE THE BENCH. THE ASSESSEE, BY WAY OF A LETTER DATED 25.08.2021, SUBMITTED THAT HE HAS PRAYED FOR WITHDRAWAL OF THE APPEAL 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 NO.857897250211220 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 DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN.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 2 ITA NO.36/SRT/2020 ASSESSMENT YEAR.2012-13 ENRO INFRA TECH PVT. LTD. DIRECTED TO PASS THE CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.03/2021 DATED 04.03.2021. 3. BEFORE PARTING, WE MAKE IT CLEAR THAT IF THE DISPUTE UNDER VIVAD SE VISWAS DOES NOT GET SETTLED FOR ANY REASON, THEN ASSESSEE SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER, THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE (IN ITA NO.36/SRT/2020 FOR AY.2012-13) IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 31/08/2021 BY PLACING RESULT ON NOTICE BOARD. SD/- SD/- (PAWAN SINGH) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT, DATED: 31/08/2021 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