DAYARAM KUMAWAT, NAVSARI V. ITO, WARD-2, NAVSARI

ITA 45/SRT/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2178 (ITAT-SURAT)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 21-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: MUKUL S KABRA
• Section: 43

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA NOS. 43 & 45/SRT/2020 (ASSESSMENT YEARS: 2010-11 & 2012-13) ( VIRTUAL COURT) DAYARAM KUMAWAT, MAHA BHERUNATH GENERAL STORES, 2785, SANTOSH NAGAR, KABILPORE BAZAR SHOPPING CENTRE, NAVSARI PAN : ALLPK3816C VS . THE INCOME TAX OFFICER, WARD -2, NAVSARI APPELLANT RESPONDEDNT APPELLANT BY SHRI MUKUL S. KABRA - CA RESPONDENT BY MS ANUPAMA SINGLA - SR. DR DATE OF HEARING 2 7.11.2020 DATE OF PRONOUNCEMENT 27 .11.2020 PER BENCH : 1. THESE TWO APPEALS BY ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEAL), VALSAD DATED 20.01.2020 FOR THE ASSESSMENT YEAR 2010-11 AND 2012-13 RESPECTIVELY. 2. THE ASSESSEE HAS MOVED APPLICATION FOR WITHDRAWAL OF BOTH THE APPEALS ON THE GROUND THAT THE ASSESSEE HAS APPLIED UNDER DIRECT TAX WITH VIVAD SE VISWAS SCHEME-2020 AND HAVE ALREADY RECEIVED FORM-3 FILED COPY OF WHICH IS PLACED ON RECORD. THE LEARNED AUTHORISED REPRESENTATIVE FOR THE ASSESSEE SHRI MUKUL S. KABRA PRAYED FOR WITHDRAWAL OF THE APPEAL. 2 ITA NO. 43 & 45/SRT/2020 AY.2010-11 & 2012-13 DAYARAM KUMAWAT 3. THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE APPEARING FOR THE REVENUE AND SUBMITS THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN. 4. CONSIDERING THE CONTENTS OF THE APPLICATION OF THE ASSESSEE AND THE PRAYER MADE THEREIN, THE ASSESSEE IS ALLOWED TO WITHDRAW HIS APPEAL. RESULTANTLY THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER ANNOUNCED IN THE VIRTUAL COURT AT THE TIME OF HEARING THE APPEALS ON 27.11.2020. SD/- SD/- (DR. ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 27/11/2020 SAMANTA, PS COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. PR.CIT 5. DR // TRUE COPY // /TRUE COPY/ BY ORDER ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT