Smt. Gunjan Jain, Surat V. The ITO, Ward-1(2)(2), Surat

ITA 604/SRT/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4903 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 30-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS ANUPAMA SINGLA
• Assessee Lawyers: VIJAY METHWANI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRIPAWAN SINGH, JM &DR. A.L.SAINI, AM ./ ITA NO.604/SRT/2018 ( / ASSESSMENT YEAR: (2014-15) (VIRTUAL COURT HEARING) SMT. GUNJAN JAIN, 3,/2785, 1 ST FLOOR DIYAWAD NR. SHRI KUBERJI TAX HALL, SALABATPURA, SURAT 395003. V S. THE INCOME TAX OFFICER, WARD-1(2)(2), SURAT. ./ ./PAN/GIR NO.: AUEPJ 6484 H (APPELLANT ) (RESPONDENT) ASSESSEE BY : SHRI VIJAY METHWANI, C.A RESPONDENT BY :MRS. ANUPAMASINGLA SR.DR / DATE OF HEARING : 28/09/2021 / DATE OF PRONOUNCEMENT : 28/09/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: CAPTIONED APPEAL FILED BY THE ASSESSEE PERTAINING TO ASSESSMENT YEAR 2014- 15, IS DIRECTED AGAINST THE ORDER PASSED BY THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-2, SURAT DATED 02.07.2018. 2. WE HAVE HEARD LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE AND NOTE THAT ASSESSEES APPEAL IN ITA NO.604/SRT/2019, FOR ASSESSMENT YEAR 2014-15, WHICH IS LISTED FOR HEARING TODAY I.E. ON 28.09.2021. LD. AR FOR THE ASSESSEE INFORMS THE BENCH BY WAY OF LETTER DATED 16.07.2021 THAT HE HAS ALREADY FILED AN APPLICATION IN FORM NO.1 AND 2 FOR SETTLEMENT OF ITS CASE UNDER THE VIVAD SE VISHWAS SCHEME 2020. THE ASSESSEES APPLICATION UNDER VIVAD SE VISHWAS SCHEME, FOR U/S 143(3) OF THE INCOME TAX ACT, 1961 HAS BEEN APPROVED BY THE LD.PR.CIT(C), SURAT, BEARING CERTIFICATE NO.871353730231220 DATED 23.12.2020 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. 3. WE HAVE GONE THROUGH FORM-3 FILED BY THE ASSESSEE TO OBTAIN THE BENEFIT OF VIVAD SE VISHWAS SCHEME AND NOTED THAT APPEAL OF THE ASSESSEE IS DISMISSED PAGE | 2 ITA NO.604/SRT/2018 A.Y.14-1 5 SMT. GUNJAN JAIN AS WITHDRAWN WITH LIBERTY TO THE ASSESSEE AS WELL AS TO THE REVENUE THAT IN CASE, IF THE APPLICATION PREFERRED BY THE ASSESSEE UNDER VSV-2020 DOES NOT GET FINALLY SETTLED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 APPEAL SHALL BE RESTORED. THE ASSESSING OFFICER IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.3/2021 DATED 04.03.2021. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON TUESDAY, 28 TH SEPTEMBER, 2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT/ / DATE:28/09/2021 DKP, OUTSOURCING SR.P.S. 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