Shri Harish K. Jodhwani, Navsari V. Income tax Officer, Wad-2, Navsari

ITA 693/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0935 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 23-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA SRDR
• Section: 13

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. 693/SRT/2018 (AY 2008-09) (H EARING IN VIRTUAL COURT) SHRI HARISH K. JODHWANI 10, SHREEJI PARK, CHHAPRA ROAD, NAVSARI PAN : A DRPJ 0651 Q VS INCOME TAX OFFICER WARD-2, AAYKAR BHAVAN, NAVSARI ASSESSEE / APPELLANT REVENUE /RESPONDENT ASSESSEE BY SHRI BIPIN JARIWALA, ADVOCATE REVENUE BY MS. ANUPAMA SINGLA SR-DR DATE OF HEARING 13 .0 7 .2021 DATE OF PRONOUNCEMENT 13 .0 7 .2021 ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER : 1. THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), VALSAD DATED 13.08.2018 FOR ASSESSMENT YEAR (AY) 2008-09. THIS APPEAL CAME UP HEARING ON 13 TH JULY 2021, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITS THAT THE ASSESSEE HAS APPLIED FOR SEEKING THE BENEFITS OF VIVAD SE VISVAS SCHEME -2020 (VSV-20) AND RECEIVED FORM- 3 OF VSV-20 FROM DESIGNATED AUTHORITY. THE LEARNED COUNSEL FOR THE ASSESSEE FURTHER SUBMITS THAT HE MAY BE ALLOWED TO WITHDRAW HIS APPEAL. 2. ON THE OTHER HAND THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (SR. DR) SUBMITS THAT HE HAS NO OBJECTION, IF THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN AS SUGGESTED BY THIS BENCH. ITA NO. 693/SRT/2018 SH. HARISH K.JODHWANI 2 3. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND CONSIDERING THE FACTS THAT THE ASSESSEE HAS ALREADY FILED APPLICATION BEFORE THE PRESCRIBED AUTHORITY UNDER VSV-20 AND HAVE RECEIVED FORM-3 VIDE ACKNOWLEDGEMENT NO. 151756390090121DATED 09.01.2021 FROM DESIGNATED AUTHORITY. HENCE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN WITH LIBERTY TO THE ASSESSEE AS WELL AS TO THE REVENUE THAT IN CASE, IF THE APPLICATIONS PREFERRED BY THE ASSESSEE UNDER VSV-20 DOES NOT GET FINALLY SETTLED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 OR ANY FURTHER DIRECTION AND IN SUCH EVENT, THE APPEALS SHALL GET RESTORED. THE ASSESSING OFFICER IS DIRECTED TO PASS THE CONSEQUENTIAL ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 13 TH JULY 2021 IN THE VIRTUAL COURT HEARING. SD/- SD/- ( DR ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 13/07/2021 DKP. SR.P.S. O.S COPY TO: 1. APPELLANT-SHRI HARISH K. JODHWEANI, 10, SHREEJI PARK, CHHAPRA RD. NAVSARI 2. RESPONDENT- ITO, WD-2, AAYKAR BHAVAN, NAVSARI 3. CIT(A)-VALSAD 4. CIT 5. DR 6. GUARD FILE TRUE COPY/ BY ORDER ASSISTANT REGISTRAR, ITAT, SURAT