JAYANTIBHAI JAGABHAI PATEL, SURAT V. TIO, WARD-3(3)(2), SURAT

ITA 465/SRT/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3006 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 03-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEEPEND RA KUMAR
• Section: 143(3); 20

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 NO.465/SRT/2019 (AY 2015-16) (H EARING IN VIRTUAL COURT) JAYANTIBHAI JAGABHAI PATEL, 95, MAMTA PARK SOCIETY-1, KAPDARA, VARACHHA ROAD, SURAT. PAN: ABEPP 7501 J VS THE INCOME TAX OFFICER, WARD-3(3)(2), SURAT. ASSESSEE / APPELLANT REVENUE /RESPONDENT ASSESSEE BY NONE. REVENUE BY SHRI DEEPEND RA KUMAR SR.DR DATE OF HEARING 26 . 10 .2021 DATE OF PRONOUNCEMENT 26 . 10 .2021 ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-3, SURAT DATED 04.07.2019, WHICH IN TURN ARISE AGAINST THE ADDITIONS IN THE ASSESSMENT ORDER PASSED UNDER SECTION 143(3) DATED 27.12.2017 FOR ASSESSMENT YEAR (AY) 2015-16. THIS APPEAL WAS LISTED TODAY ON FILING APPLICATION BY ASSESSEE IN THE REGISTRY ON 30.09.2021 STATING THEREIN THAT THE ASSESSEE HAS APPLIED FOR SEEKING THE BENEFITS OF VIVAD SE VISVAS SCHEME -2020 (VSV-20) AND RECEIVED FORM-3 OF VSV-20 FROM DESIGNATED AUTHORITY VIDE CERTIFICATE NO. 976797770311220 DATED 31.12.2020. THE ASSESSEE FURTHER REQUESTED FOR WITHDRAW OF HIS APPEAL. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN APPEAL WAS CALLED FOR HEARING IN VIRTUAL COURT ROOM. ITA NO.465/SRT/2019 FOR A.Y. 2015-16 SHRI JAYANTIBHAI JAGABHAI PATEL, SURAT 2 2. THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (SR. DR) FOR THE REVENUE SUBMITS THAT HE HAS NO OBJECTION, IF THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN AS THE ASSESSEE HAS ALREADY SETTLED DISPUTE WITH THE DEPARTMENT. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND CONSIDERING THE FACTS THAT THE ASSESSEE HAS ALREADY FORM-3 UNDER VSV-20 VIDE ACKNOWLEDGEMENT NO976797770311220 DATED 31.12.2020 FROM DESIGNATED AUTHORITY, THE APPEAL OF THE ASSESSE IN ITA NO.465/SRT/2019 FOR A.Y.2015- 16 IS DISMISSED AS WITHDRAWN. HOWEVER, THE ASSESSEE AS WELL AS TO THE REVENUE IS GIVEN LIBERTY THAT IN CASE, IF THE APPLICATIONS PREFERRED BY THE ASSESSEE UNDER VSV- 20 DOES NOT GET FINALLY SETTLED FOR ANY REASON WHATSOEVER, THEN BOTH THE PARTIES ARE AT LIBERTY TO PREFER MISCELLANEOUS APPLICATION BEFORE THIS TRIBUNAL FOR RESTORATION OF THIS APPEAL OR ANY FURTHER DIRECTION AND IN SUCH EVENT, THE APPEALS SHALL GET RESTORED . THE A.O. DIRECTED TO PASS THE CONSEQUENTIAL ORDER . 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER ANNOUNCED ON 26 TH OCTOBER, 2021 AT THE TIME OF HEARING IN VIRTUAL COURT HEARING. SD/- SD/- (DR ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 26/10/2021 / SGR* COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR 6. GUARD FILE BY ORDER / / TRUE COPY / / SR.PVT. SECRETARY, ITAT, SURAT