Shri Manubhai R. Asodariya, Surat V. Principal Commissioner of Income Tax-3, Surat

ITA 404/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1578 (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: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 24-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RUSHIN SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.404/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2013-14) (VIRTUAL COURT HEARING) SHRI MANUBHAI R. ASODARIYA, 26, ANAND NAGAR SOCIETY, VARACHHA ROAD, HIRABAUG, SURAT. V S. THE INCOME TAX OFFICER, WARD-3(3)(3), SURAT. ./ ./ PAN/GIR NO.: AAVPA 0046 R (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI RUSHIN SHAH - AR RESPONDENT BY : SHRI RITESH MISHRA CIT(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, WE NOTE THAT SHRI RUSHIN SHAH, CA APPEARED ON BEHALF OF THE ASSESSEE HAS SUBMITTED FORM-3 THROUGH EMAIL TO THIS BENCH DATED 23.06.2021 AND HAS STATED THAT 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 08.02.2021, VIDE CERTIFICATE NO.245840310080221 ISSUED BY PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT-1 FOR APPEAL REFERENCE NUMBER.284912531050918 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NOT HAVE ANY OBJECTION IF THE SAID PAGE | 2 ITA NO.404/SRT/2018 FOR A.Y. 2013-14 SHRI MANUBHAI R.ASODARIYA APPEAL IS WITHDRAWN BY THE ASSESSEE COMPANY. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. 3. IN THE RESULT, APPEAL OF THE ASSESSEE (ITA NO.404/SRT/2018 AY.2013-14) IS DISMISSED AS WITHDRAWN.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