Azamali Kitabullah Mansuri, Valsad V. Income Tax Officer (TDS) Valsad, Valsad

ITA 366/SRT/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6466 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 22-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR.SHRI ARJUN LAL SAINI, HON'BLE ACCOUNTANT MEMBER (VIRTUAL HEARING) . . ./ I.T.AS NO.365 TO 368/SRT/2019 [ [ / ASSESSMENT YEARS: 2012-13 TO 2015-16 AZAMALI KITABULLAH MANSURI, ALAM SCRAP TRADERS, SAMAR FALIYA, KOPARL ROAD, GULSAN NAGAR, CHHIRI, VAPI, DIST. VALSAD. [PAN: AGEPM 0193 N] VS . THE INCOME TAX OFFICER (TDS), VALSAD. / APPELLANT /RESPONDENT [ /ASSESSEE BY NONE. /REVENUE BY SHRI RITESH MISHRA SR.DR / DATE OF HEARING: 07 . 0 4 .20 2 1 /PRONOUNCEMENT ON: 07 . 0 4 .202 1 /O R D E R PER BENCH: 1. THESE FOUR APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER OF LD.COMMISSIONER OF INCOME TAX(APPEALS), VALSAD HEREINAFTER REFERRED AS LD.CIT(A) DATED 20.05.2019 FOR THE ASSESSMENT YEARS (AY) 2012-13 TO 2015-16. 2. THESE FOUR APPEALS CAME UP HEARING ON 7 TH APRIL 2021. THE ASSESSEE HAS ALREADY FILED SEPARATE APPLICATIONS FOR EACH ASSESSMENT YEAR ALL DATED 24.03.2021 CONTENDING THEREIN THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE AZAMALI K. MANSURI VS. I.T.O(TDS), VALSAD / ITAS NO.365 TO 368/SRT/2019 FOR A.YS. 2012-13 TO 2015-16 2 DEPARTMENT UNDER VIVAD-SE-VISHWAS SCHEME2020 AND HAD ALREADY RECEIVED FORM-3. THE ASSESSEE FILED COPY OF FORM-3, FOR EACH ASSESSMENT YEAR UNDER VIVAD SE VISHWAS ACT, 2020 THE DETAILS OF WHICH ARE AS FOLLOWS: I) FOR ITA NO.365/SRT/2019, A.Y. 2012-13, FORM-3, DATED 08.01.2021 VIDE ACKNOWLEDGMENT NO.135614510080121 ISSUED BY CIT(TDS), VADODARA. II) FOR ITA NO.366/SRT/2019, A.Y. 2013-14, FORM-3, DATED 08.01.2021 VIDE ACKNOWLEDGMENT NO.135775850080121 ISSUED BY CIT(TDS), VADODARA. III) FOR ITA NO.367/SRT/2019, A.Y. 2014-15, FORM-3, DATED 08.01.2021 VIDE ACKNOWLEDGMENT NO.135812250080121 ISSUED BY CIT(TDS), VADODARA. IV) FOR ITA NO.368/SRT/2019, A.Y. 2015-16, FORM-3, DATED 08.01.2021 VIDE ACKNOWLEDGMENT NO.135840980080121 ISSUED BY CIT(TDS), VADODARA 3. NONE APPEARED ON BEHALF OF ASSESSEE. 4. THE LD.DEPARTMENTAL REPRESENTATIVE /SR.DR APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE APPEALS OF ASSESSEE FOR A.Y. 2012-13 TO 2015-16 ARE DISMISSED AS WITHDRAWN. CONSIDERING THE CONTENTS OF APPLICATIONS FILED BY THE ASSESSEE FOR THE FOUR IMPUGNED ASSESSMENT YEARS, AND THE FACTS THAT FORM-3 UNDER VIVAD SE VISHWAS ACT, 2020 FOR ALL ASSESSMENT YEARS IS RECEIVED BY THE ASSESSEE. APPEALS OF THE ASSESSEE ARE AZAMALI K. MANSURI VS. I.T.O(TDS), VALSAD / ITAS NO.365 TO 368/SRT/2019 FOR A.YS. 2012-13 TO 2015-16 3 DISMISSED AS WITHDRAWN BEING SETTLED. RESULTANTLY, FOUR APPEALS OF THE ASSESSEE ARE DISMISSED. THE AO IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.3/2021 DATED 04.03.2021. ORDER PRONOUNCED ON 7 TH APRIL 2021 AT THE TIME OF HEARING OF APPEAL. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 7 TH APRIL 2021 / #SGR COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT