Ashwin Bhikhubhai Tandel, Navsari V. ITO(International Taxation), Surat

ITA 707/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0671 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 02-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS ANUPAMA SINGLA
• Assessee Lawyers: SUJESH SURATWALA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NO.707/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2012-13) (VIRTUAL COURT HEARING) ASHWIN BHIKHUBHAI TANDEL TANDEL FALIYA, BUNDER ROAD, BILLIMORA, GANDEVI, NAVSARI, GUJARAT, PIN:396321 V S. THE INCOME TAX OFFICER, (INTERNATIONAL TAXATION), SURAT. ROOM NO.107, ANAVIL BUSINESS CENTRE, ADAJAN HAZIRA ROAD, ADAJA, SURAT PIN:395007 ./ ./ PAN/GIR NO.: ANEPT1967G (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI SUJESH SURATWALA - CA RESPONDENT BY : MRS. ANUPAMA SINGLA SR.DR / DATE OF HEARING : 14/07/2021 /DATE OF PRONOUNCEMENT : 14/07/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: AT THE OUTSET ITSELF, WE NOTE THAT SHRI SUJESH SURATWALA, CA APPEARED ON BEHALF OF THE ASSESSEE AND HAS SUBMITTED FORM-3 TO THIS BENCH DATED 06.01.2021 AND HAS STATED 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 29.12.2020, VIDE CERTIFICATE NO.941249950291220 ISSUED BY COMMISSIONER OF INCOME TAX (IT & TP), AHMEDABAD AT SURAT FOR APPEAL REFERENCE NUMBER.707/SRT/2018 IS ALSO PLACED BEFORE THE BENCH. THE ASSESSEE PRAYED FOR WITHDRAWAL OF THE APPEAL TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION. PAGE | 2 ITA NO.707/SRT/2018 FOR A.Y. 2012-13 ASHWIN B. TANDEL 2. 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 THE LD.SR.DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. 3. IN THE RESULT, APPEAL OF THE ASSESSEE (ITA NO.707/SRT/2019 AY.2012-13) IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 14/07/2021 IN THE VIRTUAL COURT HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER TRUE COPY SURAT / / DATE: 14/07/2021 / SKS 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