Amrutbhai Bhagabhai Patel, Navsari V. ITO, Ward-1, Navsari, Nasvsari

ITA 390/SRT/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4047 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 16-08-2019
• 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, HON'BLE JUDICIAL MEMBER AND DR.SHRI ARJUN LAL SAINI, HON'BLE ACCOUNTANT MEMBER (VIRTUAL HEARING) . . ./ I.T.A NOS.389 & 390/SRT/2019 [ [ / ASSESSMENT YEARS: 2011-12 & 2012-13 AMRUTBHAI BHAGABHAI PATEL, AT 7 PO NAVA TALAV, VIA KHADSUPA BOARDING, NAVSARI 396 443. [PAN: BGMPP 6181 N] VS. THE INCOME TAX OFFICER, WARD-1, NAVSARI. / APPELLANT /RESPONDENT [ /ASSESSEE BY NONE. /REVENUE BY SMT. ANUPAMA SINGLA - SR.DR / DATE OF HEARING: 02 . 0 2 .20 2 1 /PRONOUNCEMENT ON: 02 . 0 2 .202 1 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. THESE TWO APPEALS BY ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LD.COMMISSIONER OF INCOME TAX(APPEALS), VALSAD DATED 16.07.2019 AND 18.07.2019 FOR ASSESSMENT YEAR (AY) 2011-12 AND 2012-13 RESPECTIVELY. 2. THE APPEAL CAME UP HEARING ON 2 ND FEBRUARY 2021. THE LD.AR FOR THE ASSESSEE SUBMITTED AN APPLICATION DATED 06.01.2021 FOR WITHDRAWAL OF BOTH THE APPEALS ON THE GROUND THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT UNDER VIVAD-SE-VISHWAS SCHEME2020. THE ASSESSEE HAS SUBMITTED AMRUTBHAI BHAGABHAI PATEL VS. ITO, WARD-1, NAVSARI/ ITA NOS.389 & 390/SRT/2019 FOR A.Y. 2011-12 & 12-13 2 BEFORE THE BENCH SEPARATE FORM-3, FOR VIVAD SE VISHWAS ACT, 2020 THE DETAILS OF WHICH ARE AS FOLLOWS: I) FOR ITA NO.389/SRT/2019, A.Y. 2011-12, FORM-3, DATED 31.12.2020 VIDE ACKNOWLEDGMENT NO. 972940680311220 ISSUED BY PCIT, VALSAD. II) FOR ITA NO.390/SRT/2019, A.Y. 2012-13, FORM-3, DATED 30.12.2020 VIDE ACKNOWLEDGMENT NO. 965289980301220 ISSUED BY PCIT, VALSAD. 3. THE LD. AR FOR THE ASSESSEE SUBMITS THAT THE ASSESSEE SHALL PAY THE FULL AND FINAL DEMAND AS PER UNDERTAKING GIVEN BY ASSESSEE. THE LD.AR OF ASSESSEE PRAYED FOR WITHDRAWAL OF BOTH THE APPEALS. 4. THE LD.DEPARTMENTAL REPRESENTATIVE SR.DR APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. CONSIDERING THE SUBMISSIONS OF THE LD. AR OF THE ASSESSEE, THE ASSESSEE IS ALLOWED TO WITHDRAW HIS THREE APPEALS. RESULTANTLY, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 2 ND FEBRUARY 2021 IN THE VIRTUAL COURT HEARING. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 2 ND FEB 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