Mansukhbhai Jadavbhai Sakariya, Surat V. The ITO, Ward-3(2)(5), Surat

ITA 606/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0324 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 04-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS ANUPAMA SINGLA
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ ITA NO.606/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2010-11) (VIRTUAL COURT HEARING) MANSUKHBHAI JADAVBHAI SAKARIYA, 3, DEVDEEP SOCIETY, OPP. ASHOK NAGAR, KATARGAM, SURT 395004. V S. THE INCOME TAX OFFICER, WARD-3(2)(5), SURAT. ./ ./PAN/GIR NO.: BKGPS 5650 D (ASSESSEE) (RESPONDENT) ASSESSEE BY : NONE. RESPONDENT BY : MRS. ANUPAMA SINGLA SR.DR / DATE OF HEARING : 06/07/2021 / DATE OF PRONOUNCEMENT : 06/07/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: CAPTIONED APPEAL FILED BY THE ASSESSEE PERTAINING TO THE ASSESSMENT YEAR 2010-11, IS DIRECTED AGAINST THE ORDER PASSED BY THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-3, SURAT DATED 13.06.2018. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE HEARD LD.DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE AND NOTE THAT ASSESSEES APPEAL IN ITA NO.606/SRT/2018, FOR ASSESSMENT YEAR 2010-11, WHICH RELATES TO PENALTY UNDER SECTION 271(1)(C) OF THE ACT, HAS LISTED FOR HEARING TODAY I.E. ON 06.07.2021. THE ASSESSEE INFORMS THE BENCH BY WAY OF LETTER DATED 03.06.2021 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 ITS PENALTY APPEAL HAS BEEN APPROVED BY THE LD.PR.CIT, SURAT-3 BEARING CERTIFICATE NO.364163300230620 DATED 23.06.2020 IS ALSO PLACED BEFORE THE BENCH. PAGE | 2 ITA NO.606/SRT/2018 FOR A.Y. 2010-11 MANSUKHBHAI JADAVBHAI SAKARIYA 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 ASSESSEE HAS PRAYED FOR WITHDRAWAL OF THE APPEAL. THE LD.SR.DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE (ITA NO.606/SRT/2018 AY.2010-11) IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 06/07/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 06/07/2021 / SGR 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