Gobindram C.Agarwal, Surat V. ITO, Ward-2(3), Surat

ITA 510/SRT/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5340 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 07-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S ANUPMA SINGLA
• Assessee Lawyers: SURESH KABRA
• Section: 143(3); 13

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. 510/SRT/2019 (AY 2013-14) (H EARING IN VIRTUAL COURT) GOBINDRAM C. AGARWAL, R.A.DALMIA & ASSOCIATES, CHARTERED ACCOUNTANTS,306, EMPIRE STATE BUILDING, RING ROAD, SURAT PAN : A EDPA 00209 G VS ITO WARD-1[1][2] AAYKAR BHAWAN ROOM NO.117, 1 ST FLOOR, MAJURA GATE, SURAT, PIN-395002 APPLICANT / ASSESSEE RESPONDENT / REVENUE ASSESSEE BY SH RI S URESH KABRA, C . A REVENUE BY M R S . ANUPMA SINGLA SR. DR DATE OF HEARING 13 .0 9 .2021 DATE OF PRONOUNCEMENT 13 .0 9 .2021 ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER : 1. THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-2, SURAT, DATED 18.09.2019, WHICH IN TURN ARISE FROM THE ASSESSMENT ORDER UNDER SECTION 143(3) OF THE INCOME TAX ACST,M 1961 DATED 17.03.2016 FOR ASSESSMENT YEAR (AY) 2013-14 . THE APPEAL CAME UP HEARING ON 13 TH SEPTEMBER 2021. THE LEARNED AUTHORISED REPRESENTATIVE (AR) OF 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) AND HAS SETTLED THE DISPUTE WITH DEPARTMENT AND HAS RECEIVED FORM-3 OF GOBINDRAM C.AGARWAL ITA NO. 510/SRT/2019 (AY 2013-14) 2 VSV-20 BEARING ACKNOWLEDGEMENT NO. 274598690260221 FROM DESIGNATED AUTHORITY. AT THE TIME OF HEARING THE LEARNED AR FOR THE ASSESSEE PRAYED FOR WITHDRAWAL OF APPEAL. 2. 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DEPARTMENTAL REPRESENTATIVE (SR DR) SUBMITS THAT SHE HAS NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 3. 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 GOBINDRAM C.AGARWAL ITA NO. 510/SRT/2019 (AY 2013-14) 3 DATED 04.03.2021. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 13 TH SEPTEMBER 2021 IN THE VIRTUAL COURT HEARING. SD/- SD/- (DR ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 13/09/2021 DKP, OUTSOURCING SR.P.S. COPY TO: 1. APPELLANT-GOBINDRAM C. AGARWAL R.A.DALMIA & ASSOCIATES, CHARTERED ACCOUNTANTS, 306, EMPIRE STATE BUILDING, RING ROAD, SURAT 2. RESPONDENT-ITO WD-1[2][2], AAYUKAR BHAWAN ROOM NO.117, 1 ST FLOOR, MAJURA GATE,SURAT-395002 3. CIT(A)-3 SURAT 4. CIT 5. DR 6. GUARD FILE TRUE COPY/ BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, ITAT, SURAT