Shri Dipin Shyamprakash Vaidyan, Surat V. The Deputy Commissioner of Income Tax, Circle-2(1)(1), Surat

ITA 534/SRT/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3234 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 30-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Section: 143(3)

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.534/SRT/2018 (AY 2014-15) (H EARING IN VIRTUAL COURT) SHRI DIPIN SHYAMPRAKASH VAIDYAN, FLAT NO.832, BLOCK Q, ASHIRWAD PALACE, NEAR JAMRA NAGAR BUS STAND, SURAT. PAN: AFPPV 8697 G VS THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(2), SURAT. ASSESSEE / APPELLANT REVENUE /RESPONDENT ASSESSEE BY NONE. REVENUE BY MS. ANUPAMA SINGLA SR. DR DATE OF HEARING 01.10.2021 DATE OF PRONOUNCEMENT 01 . 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)-1, SURAT UNDER SECTION 143(3) OF THE ACT, 1961 DATED 11.05.2018 FOR ASSESSMENT YEAR (AY) 2014-15. THIS APPEAL CAME UP HEARING ON 1 ST OCTOBER 2021. THE ASSESSEE HAS ALREADY SUBMITTED APPLICATION IN THE REGISTRY ON 30.09.2021 SUBMITTED 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.201173300110121 DATED 11.01.2021. THE ASSESSEE FURTHER REQUESTED FOR WITHDRAWAL OF HIS APPEAL. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN APPEAL WAS CALLED FOR HEARING IN VIRTUAL COURT ROOM. ITA NO.534/SRT/2018 FOR A.Y. 2014-15 SHRI DIPIN SHYAMPRAKASH VAIDYAN, SURAT 2 3. THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (SR. DR) SUBMITS THAT HE HAS NO OBJECTION, IF THE APPEAL OF THE ASSESSEE IN ITA NO.534/SRT/2018 IS DISMISSED AS WITHDRAWN. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF LD.SR.DR FOR THE REVENUE AND HAVE SEEN THE CONTENTS OF THE APPLICATION FOR WITHDRAWAL OF APPEAL. CONSIDERING THE FACTS THAT THE ASSESSEE HAS ALREADY FILED APPLICATION BEFORE THE PRESCRIBED AUTHORITY UNDER VSV-20 AND HAVE RECEIVED FORM-3 VIDE ACKNOWLEDGEMENT NO. 201173300110121 DATED 11.01.2021 FROM DESIGNATED AUTHORITY. THE APPEAL OF THE ASSESSE IN ITA NO.534/SRT/2018 IS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER ANNOUNCED ON 1 ST 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: 01/10/2021 / 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