Shri Batukbhai C.Maniya(HUF), Surat V. Income Tax Officer-Ward-3(3)(1), Surat

ITA 418/SRT/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7867 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 04-09-2019
• 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, JM & DR. A. L. SAINI, AM ./ITA NO.418/SRT/2019 ( [ [ / ASSESSMENT YEAR: (2012-13) (VIRTUAL COURT HEARING) BATUKBHAI CHHAGANBHAI MANIYA HUF, B/201, RIVER KENT, B/H GAJERA SCHOOL, MOTA VARACHHA, SURAT. VS. THE INCOME TAX OFFICER, WARD-3(3)(1), SURAT. ./ ./ PAN/GIR NO.: AAIHB 0790 A (ASSESSEE) (RESPONDENT) ASSESSEE BY : NONE. RESPONDENT BY : SMT. ANUPAMA SINGLA SR. DR / DATE OF HEARING : 18/01/2021 /DATE OF PRONOUNCEMENT : 18/01/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: AT THE OUTSET ITSELF, WE NOTE THAT THE ASSESSEE HAS SUBMITTED A LETTER DATED 06.01.2021 BEFORE THE BENCH AND REQUESTED THAT HE 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 12.12.2020, VIDE CERTIFICATE NO.808850530121220 ISSUED BY PRINCIPAL COMMISSIONER OF INCOME TAX , SURAT-1 , WAS ALSO PLACED BEFORE THE BENCH TO WHICH, LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION. 2. WE HAVE HEARD LD.SR.DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE AND GONE THROUGH FORM-3 FILED BY THE ASSESSEE TO OBTAIN THE BENEFIT OF VIVAD SE VISHWAS SCHEME AND NOTED THAT ASSESSEE HAS PRAYED FOR WITHDRAWAL OF THIS 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 DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. PAGE | 2 ITA NO.418/SRT/2019 ASSESSMENT YEAR: 2012-13 BATUKBHAI CHHAGANBHAI MANIYA - HUF 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE (IN ITA NO.418/SRT/2019 FOR AY.2012-13) IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 18/01/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 18/01/2021 /# 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