Kanta Manishkumar Dudhani , Surat V. The Income Tax Officer, Ward-1(2)(2), Surat

ITA 484/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1572 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2021
• 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 SINGLA
• Assessee Lawyers: SURESH K KABRA

Judgement Text

SIN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.484/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2013-14) (VIRTUAL COURT HEARING) SHRI KANTA MANISHKUMAR DUDHANI, SHOP NO.H/53, INDIA TEXTILE MARKET, RING ROAD, SURAT 395 001. V S. THE INCOME TAX OFFICER, WARD-1(2)(2), SURAT. ./ ./ PAN/GIR NO.: AFIPD 5353 G (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI SURESH K. KABRA - CA RESPONDENT BY : MS.ANUPAMA SINGLA SR.DR / DATE OF HEARING : 15/06/2021 /DATE OF PRONOUNCEMENT : 15/06/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: AT THE OUTSET ITSELF, SHRI SURESH K.KABRA, CA APPEARED ON BEHALF OF THE ASSESSEE SUBMITTED AN APPLICATION DATED 05.06.2021 STATING THEREIN THAT THE ASSESSEE HAS OPTED THE BENEFIT OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 . A COPY OF FORM-5 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, FILED BY THE ASSESSEE IN THE INCOME TAX DEPARTMENT ON 17.05.2021, VIDE CERTIFICATE NO.223527800220121 ISSUED BY PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT-1 FOR ITA NO.484/SRT/2018 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 HEARD BOTH THE PARTIES AND GONE THROUGH FORM-5 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 PAGE | 2 ITA NO.484/SRT/2018 FOR A.Y. 2013-14 SHRI KANTA MANISHKUMAR DUDHANI, SURAT DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. 3. IN THE RESULT, APPEAL OF THE ASSESSEE (ITA NO.484/SRT/2018 AY.2013-14) IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 15/06/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 15/06/2021 / 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