M/S. SAI ENTERPRISES, VALSAD V. ITO, WARD-8, VAPI

ITA 54/SRT/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5341 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 27-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Section: 271(1)(c); 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.54/SRT/2020 (AY 2012-13) (H EARING IN VIRTUAL COURT) M/S.SAI ENTERPRISES, A-39, BHAVNA GOKUL VIHAR TOWNSHIP, N.H.8, VAPI, TALUKA: PARDI, DIST: VALSAD 396195. PAN: ABTFS 4027 M VS THE INCOME TAX OFFICER, WARD-8, VAPI. ASSESSEE / APPELLANT REVENUE /RESPONDENT ASSESSEE BY NONE. REVENUE BY MS. ANUPAMA SINGLA SR. DR DATE OF HEARING 13.09.2021 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 ORDER OF LD.COMMISSIONER OF INCOME TAX(APPEALS), VALSAD UNDER SECTION 271(1)(C) OF THE ACT, DATED 31.12.2019 FOR ASSESSMENT YEAR (AY) 2012-13. THIS APPEAL CAME UP HEARING ON 13 TH SEPTEMBER 2021. THE ASSESSEE HAS ALREADY SUBMITTED APPLICATION IN THE REGISTRY ON 27.07.2021 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.303668810240321 DATED 24.03.2021. THE ASSESSEE FURTHER REQUESTED FOR WITHDRAW OF HIS APPEAL. WE FIND THAT THE APPEAL IN QUANTUM ASSESSMENT VIDE ITA NO.2931/AHD/2016 FOR A.Y.2012-13 HAS ALREADY BEEN ADJUDICATED BY ITA NO.54/SRT/2020 FOR A.Y. 2012-13 M/S.SAI ENTERPRISES, VALSAD. 2 THIS BENCH VIDE TRIBUNAL ORDER DATED 16.07.2019, THEREFORE, NO FURTHER ORDER IS REQUIRED IN THIS APPEAL. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN APPEAL WAS CALLED FOR HEARING IN VIRTUAL COURT ROOM. 3. THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (SR. DR) SUBMITS THAT HE HAS NO OBJECTION, IF THE APPEAL OF THE ASSESSEE IN ITA NO. 54/SRT/2020 IS DISMISSED AS WITHDRAWN. 4.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.303668810240321 DATED 24.03.2021 FROM DESIGNATED AUTHORITY. THE APPEAL OF THE ASSESSE IN ITA NO.54/SRT/2020 IS DISMISSED AS WITHDRAWN. HOWEVER, THE APPEAL IN QUANTUM ASSESSMENT HAS ALREADY BEEN ADJUDICATED VIDE ORDER DATED 17.07.2019 IN ITA NO.2931/AHD/2016 THEREFORE, NO FURTHER ORDER IS REQUIRED IN THIS APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER ANNOUNCED ON 13 TH SEPTEMBER, 2021 AT THE TIME OF HEARING IN VIRTUAL COURT HEARING. SD/- SD/- (DR ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 13/09/2021 / SGR* COPY TO: 1. APPELLANT ITA NO.54/SRT/2020 FOR A.Y. 2012-13 M/S.SAI ENTERPRISES, VALSAD. 3 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR 6. GUARD FILE BY ORDER / / TRUE COPY / / SR.PVT. SECRETARY, ITAT, SURAT