Shri Mukeshbhai Manjibhai Patel, Surat V. The Dy. Commissioner of Income Tax, Circle-3(3), Surat

ITA 609/SRT/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9328 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 06-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.609/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2013-14) (VIRTUAL COURT HEARING) SHRI MUKESHBHAI MANJIBHAI PATEL, 4, SHUBHAM BUNGLOWS, OPP.CITILIGHT SOCIETY, PARLE POINT, SURAT. V S. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(3), SURAT. ./ ./ PAN/GIR NO.: ABGPP 6222 Q (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI ASHWIN K.PAREKH - CA RESPONDENT BY : MS.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 2013-14, IS DIRECTED AGAINST THE ORDER PASSED BY THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-3, SURAT DATED 12.07.2018. 2. AT THE OUTSET ITSELF, WE NOTE THAT SHRI ASHWIN K.PAREKH CA APPEARED ON BEHALF OF THE ASSESSEE HAS SUBMITTED AN APPLICATION IN THE REGISTRY DATED 02.07.2021 STATING THEREIN THAT ASSESSEE HAS OPTED THE BENEFIT OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 . A COPY OF FORM-3 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, FILED BY THE ASSESSEE IN THE INCOME TAX DEPARTMENT ON 15.02.2021, VIDE CERTIFICATE NO.261566710150221 ISSUED BY PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT-1 FOR ITA NO.609/SRT/2018. THE ASSESSEE PRAYED FOR WITHDRAWAL OF THE APPEAL TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION. PAGE | 2 ITA NO.609/SRT/2018 FOR A.Y. 2013-14 SHRI MUESHBHAI MANJIBHAI PATEL, SURAT 3. WE HAVE GONE THROUGH THE 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 THE LD.SR.DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE COMPANY. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE (ITA NO.609/SRT/2018 AY.2013-14) IS DISMISSED AS WITHDRAWN.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