M/s Mahendra Brothers Exports Pvt. Ltd., Surat V. The JCIT (TDS), Surat

ITA 592/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5535 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 29-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGHLA
• Assessee Lawyers: PRIYA KUMAR
• Keywords: TDS
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, HON'BLE ACCOUNTANT MEMBER (VIRTUAL HEARING) . . ./ I.T.A NOS.591 TO 596/SRT/2018 . . ./ I.T.A NOS.1155 TO 1160/AHD/2015 [ [ / ASSESSMENT YEARS: 2008-09 TO 2013-14 M/S MAHENDRA BROTHERS PVT. LTD., AT & POST. JAMALPORE, GANDHEVI ROAD, NAVSARI, SURAT-396445. [PAN: AAFCM 0246 E] VS. THE JCIT (TDS), SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY MS PRIYA KUMAR - CA /REVENUE BY MS ANUPAMA SINGHLA SR.DR / DATE OF HEARING: 07 . 0 5 .20 2 1 /PRONOUNCEMENT ON: 07 . 0 5 .202 1 /O R D E R PER BENCH: 1. THESE SET OF TWELVE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER OF LEARNED COMMISSIONER OF INCOME TAX, [IN SHORT THE LD. CIT(A)], VALSAD. OUT OF WHICH SIX APPEALS RELATES TO CONFIRMING THE ORDER PASSED UNDER SECTION 201(1)/201(1A) READ WITH SECTION 206C (6A) AND REMAINING SIX APPEAL RELATES TO PENALTY LEVIED UNDER SECTION 271CA OF INCOME TAX ACT FOR VIOLATION OF SECTION 206C (6A). 2. THESE APPEALS CAME UP HEARING ON 7 TH MAY, 2021. THE ASSESSEE HAS ALREADY FILED APPLICATION DATED 18.01.2021 ITA NOS.591 TO 596/SRT/2018 FOR ASSESSMENT YEARS.2008-09 TO 2013-14 MAHENDRA BROTHERS EXPORTS PVT. LTD. 2 CONTENDING THEREIN THAT THE ASSESSEE HAS SETTLED DISPUTE IN ALL CASES WITH THE DEPARTMENT UNDER VIVAD-SE-VISHWAS SCHEME 2020. THE LD. AR FOR THE ASSESSEE FURTHER SUBMITS THAT THE ASSESSEE HAS SETTLED THE DISPUTE OF TDS AS WELL AS PENALTY LEVIED UNDER SECTION 271CA. THE ASSESSEE THROUGH APPLICATION REQUESTED FOR WITHDRAWAL OF THESE APPEALS. 3. THE LD. SENIOR DEPARTMENTAL REPRESENTATIVE (SR. DR) APPEARING FOR THE REVENUE HAS NO OBJECTION IF ALL THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. 4. WE HAVE CONSIDERED THE CONTENTIONS OF BOTH THE PARTIES AND HAVE SEEN THE ORDER OF LOWER AUTHORITIES AND PERUSED THE CONTENTS OF FORM- 3 ISSUED BY DESIGNATED AUTHORITY VADODARA10.04.2021. THE DETAILS OF FORM-3 IN ALL APPEALS IN QUANTUM ADDITIONS ARE AS UNDER; ITA NOS. A.Y. CERTIFICATE NOS. 1155/AHD/2015 2008 - 09 339935160100421 1156/AHD/2015 2009 - 10 339868360100421 1157/AHD/2015 2010 - 11 339868720100421 1158/AHD/2015 2011 - 12 339869100100421 1159/AHD/2015 2012 - 13 339869440100421 1160/AHD/2015 2013 - 14 33986987 0100421 5. IN VIEW OF THE AFORESAID FACTS AND THE DETAILS OF THE FORM-3 ISSUED BY DESIGNATED AUTHORITY, ALL THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. THE AO IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.3/2021 DATED 04.03.2021. ITA NOS.591 TO 596/SRT/2018 FOR ASSESSMENT YEARS.2008-09 TO 2013-14 MAHENDRA BROTHERS EXPORTS PVT. LTD. 3 ORDER PRONOUNCED ON 07/05/2021 AT THE TIME OF HEARING OF APPEALS. SD/- SD/- (DR. A L SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 10 TH MAY, 2021 / SAMANTA COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER // TRUE COPY // ASSISTANT REGISTRAR, SURAT