Himen Dhirubhai Savani, Surat V. The Income Tax Officer, Ward-1(3)(7), Surat

ITA 483/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1683 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 12-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGH
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (VIRTUAL COURT HEARING) BEFORE SHRI PAWAN SINGH (JUDICIAL MEMBER) AND DR. ARJUN LAL SAINI (ACCOUNTANT MEMBER) ITA NO. 483/SRT/2018 ASSESSMENT YEAR: 2013-14 HIMEN DHIRUBHAI SAVANI, 35, SHYAM SUNDER SOCIETY, BH. KRANTI MAIDAN SARDAR CHOWK, VARACHHA, SURAT. VS. ITO, WARD-1(3)(7) SURAT. . PAN NO. BMYPS 6813 A APPELLANT RESPONDENT ASSESSEE BY : MR. KIRAN K. SHAH, AR REVENUE BY : MS. ANUPAMA SINGH, SR. DR : DATE OF HEARING : 29/06/2021 DATE OF PRONOUNCEMENT : 29/06/2021 ORDER PER PAWAN SINGH, J.M. THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-2, SURAT, DATED 20.06.2018, WHICH IN TURN ARISE FROM THE ASSESSMENT LEVIED PENALTY UNDER SECTION 271(1)(C) DATED 21.09.2016 FOR ASSESSMENT YEAR (AY) 2013-14. PERUSAL OF RECORD SHOWS THAT THE ASSESSEE HAS FILED AN APPLICATION INTER ALIA STATING THEREIN THAT THE ASSESSEE HAS AVAILED THE BENEFITS OF VIVAD SE VISVAS SCHEME -2020 (VSV-20) THE ASSESSEE CONTENDED THAT HIS APPLICATION WAS VIDE ACKNOWLEDGEMENT NO. 625031811061020 ON 06.10.2020. 2. THE LD. AUTHORIZED REPRESENTATIVE (AR) FOR THE ASSESSEE SUBMITS THAT HE MAY BE ALLOWED TO WITHDRAW HIS APPEAL. THE LD. AR OF THE ASSESSEE HIMEN DHIRUBHAI SAVANI ITA NO. 483/SRT/2018 2 SUBMITS THAT INCOME TAX PORTAL IS NOT FUNCTIONAL THEREFORE, THE ASSESSEE IS UNABLE TO DOWNLOAD FORM-3 OF VSV-20. 3. ON THE OTHER HAND THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (SR. DR) SUBMITS THAT SHE HAS NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. WE HAVE CONSIDERED THE CONTENTS OF THE APPLICATION FILED BY THE ASSESSEE AND THE SUBMISSIONS OF SR. DR FOR THE REVENUE. CONSIDERING THE FACTS THAT THE ASSESSEE HAS SETTLED THE DISPUTE WITH THE DEPARTMENT UNDER VSV-20, AND HAS RECEIVED FORM-3 OF VSV -20, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN WITH LIBERTY TO THE ASSESSEE AS WELL AS TO THE REVENUE THAT IN CASE, IF THE APPLICATION PREFERRED BY THE ASSESSEE UNDER VSV-20 DOES NOT GET FINALLY SETTLED FOR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 AND IN SUCH EVENT, THE APPEALS SHALL GET RESTORED. THE ASSESSING OFFICER IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO. 3/2021 DATED 04.03.2021. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 29/06/2021 IN THE VIRTUAL COURT HEARING. SD/- SD/- (DR. ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED: 29/06/2021 RAHUL SHARMA, SR. P.S. (ON TOUR) COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT HIMEN DHIRUBHAI SAVANI ITA NO. 483/SRT/2018 3 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (SR. PRIVATE SECRETARY) ITAT, SURAT