Mohammad Yunus Yusuf Dinath, Surat V. Assistant Commissioner of Income Tax, Circle 3(1), Surat

ITA 400/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1579 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 24-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: RASESH SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.400/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2008-09) (VIRTUAL COURT HEARING) MOHAMMAD YUNUS YUSUF DINATH, 7/3600, RAMPURA MAIN ROAD, RAMPURA, SURAT. V S. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), SURAT. ./ ./ PAN/GIR NO.: ABIPD 1963 C (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI RASESH SHAH - CA RESPONDENT BY : MS.ANUPAMA SINGLA SR.DR / DATE OF HEARING : 24/06/2021 /DATE OF PRONOUNCEMENT : 24/06/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: AT THE OUTSET ITSELF, SHRI RASESH SHAH, CA APPEARED ON BEHALF OF THE ASSESSEE HAS SUBMITTED AN APPLICATION IN THE REGISTRY DATED 03.05.2021 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 22.02.2021, VIDE CERTIFICATE NO.270670000220221 ISSUED BY PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT- 1 FOR ITA NO.400/SRT/2018 IS ALSO PLACED BEFORE THE BENCH. THE ASSESSEE PRAYED FOR WITHDRAWAL OF THE APPEAL TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION. 2. WE HAVE GONE THROUGH THE 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 DID NOT HAVE ANY OBJECTION IF THE SAID PAGE | 2 ITA NO.400/SRT/2018 FOR A.Y. 2008-09 MOHAMMAD YUNUS YUSUF DINATH APPEAL IS WITHDRAWN BY THE ASSESSEE COMPANY. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. 3. IN THE RESULT, APPEAL OF THE ASSESSEE (ITA NO.400/SRT/2018 AY.2008-09) IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 24/06/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 24/06/2021 / 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