Shri Dhansukhbhai Maganbhai Patel, Surat V. The Income Tax Officer, Ward-3(2)(2), Surat

ITA 617/AHD/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3982 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 10-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: ANKUSH DUGAR

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. 615/AHD/2017 (AY: 2013-14) ( VIRTUAL HEARING IN VIRTUAL COURT) SHRI ARVINDBHAI MAGANBHAI PATEL, 19/4715, NEAR RAVI MARBLE, VED ROAD, NANI VED, SURAT. & POONAM JOSHI (ADVOCATE), B-502, SHREEJI ARCADE, ANAND MAHAL ROAD, ADAJAN, SURAT. PAN : BAHPP4629Q VS. THE ITO, WARD-3(2)(1), SURAT. APPELLANT RESPONDEDNT APPELLANT BY SHRI ANKUSH DUGAR, CA RESPONDENT BY MS ANUPAMA SINGLA, SR. DR DATE OF HEARING 19.02.2021 DATE OF PRONOUNCEMENT 19.02.2021 O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER : AT THE OUTSET ITSELF, SHRI ANKUSH DUGAR, LEARNED COUNSEL FOR THE ASSESSEE, SUBMITTED BEFORE THE BENCH THAT ASSESSEE COMPANY HAS OPTED THE BENEFIT OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 . A COPY OF FORM NO. 3 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, FILED BY THE ASSESSEE IN THE INCOME TAX DEPARTMENT ON 24.12.2020 WAS ALSO PLACED BEFORE THE BENCH. SHRI ANKUKH DUGAR, ON BEHALF OF THE ASSESSEE, BY WAY OF A LETTER DATED 06.01.2021, SUBMITTED THAT ASSESSEE PRAYED FOR WITHDRAWAL OF THE APPEAL TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE (DR) DID NOT RAISE ANY OBJECTION. 2. WE HAVE HEARD BOTH THE PARTIES AND 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. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. 2 ITA NO.615/AHD/2017/AY.2013-14 ARVINDBHAI MAGANBHAI PATEL 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE (IN ITA NO. 615/AHD/2017 FOR AY.2013-14) IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED ON 19/02/2021 AT THE TIME OF VIRTUAL COURT HEARING. SD/- SD/- (PAWAN SINGH) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT, DATED: 19/02/2021 SAMANTA, PS COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR 6. GUARD FILE /TRUE COPY/ BY ORDER // TRUE COPY // ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT