Sureshbhai Dahyabhai Patel, Surat V. The Income Tax Officer, International Taxation, Surat

ITA 672/SRT/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3471 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 04-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: P J DESAI

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. 672/SRT/2018 (AY: 2015-16) ( VIRTUAL COURT HEARING) SURESHBHAI DAHYABHAI PATEL, 5, INDRAVADAN RAW HOUSE, HIRACHAND NAGAR, BARDOLI, SURAT 394 601. PAN : CMUPP1214K VS. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION, SURAT. APPELLANT RESPONDEDNT APPELLANT BY SHRI P J DESAI - CA RESPONDENT BY MS ANUPAMA SINGLA - SR. DR DATE OF HEARING 05/11/2020 DATE OF PRONOUNCEMENT 10/11/2020 O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER : AT THE OUTSET ITSELF, SHRI P. J. DESAI, LEARNED COUNSEL FOR THE ASSESSEE, SUBMITTED BEFORE THE BENCH THAT ASSESSEE 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 23.10.2020 WAS ALSO PLACED BEFORE THE BENCH. SHRI P. J. DESAI, ON BEHALF OF THE ASSESSEE, BY WAY OF A LETTER DATED 03.11.2020, SUBMITTED THAT ASSESSEE PRAYED FOR WITHDRAWAL OF THE APPEAL TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION. 2. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE FORM NO. 3 ALONG WITH ACKNOWLEDGEMENT NO.671335580231020, 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 THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. 2 ITA NO. 672/SRT/2018 ASSESSMENT YEAR.2015-16 SURESHBHAI DAHYABHAI PATEL 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE ( IN ITA NO.672/SRT/2018 ) IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 10/11/2020, AS PER RULE 34 OF INCOME TAX APPELLATE TRIBUNAL, RULE 1963. SD/- SD/- (PAWAN SINGH) (DR. ARJUN LAL SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT, DATED: 10/11/2020 SAMANTA, PS COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. PR. CIT 5. DR // TRUE COPY // /TRUE COPY/ BY ORDER ASSISTANT REGISTRAR/SR. PS/PS