M/s. Ashapuri Exim Pvt.Ltd., Surat V. The ACIT, Circle-1,(1)(1), Surat

ITA 728/SRT/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4711 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 10 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 27-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NOS. 728 & 633/SRT/2018 ( [ [ / ASSESSMENT YEAR: (2008-09 & 2012-13) (VIRTUAL COURT HEARING) M/S. ASHAPURI EXIM PVT. LTD., 201, 2 ND FLOOR, SUMANGAL APARTMENT, MAHIDHARPURE, SURAT. V S . ASSISTANT COMMISSIONER OF INCOME TAX, CICLE-1(1)(1), SURAT. ./ ./ PAN/GIR NO.: AADCA7724K (ASSESSEE) (RESPONDENT) DARSHANKUMAR CHAMPAKBHAI PATEL, VILLAGE-PUNA, TAL. CHORYASI, SURAT VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1), SURAT ./ ./ PAN/GIR NO.: APLPP8270M (ASSESSEE) (RESPONDENT) ASSESSEE BY : NONE RESPONDENT BY : MS ANUPAMA SINGLA SR. DR / DATE OF HEARING : 28/09/2020 /DATE OF PRONOUNCEMENT : 19/10/2020 / O R D E R PER BENCH: THESE TWO CAPTIONED APPEALS FILED BY THE DIFFERENT ASSESSEES, PERTAINING TO THE ASSESSMENT YEARS (AYS) 2008-09 AND 2012-13 ARE DIRECTED AGAINST THE SEPARATE ORDERS PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-1, SURAT, [IN SHORT THE CIT(A)] IN APPEAL NO. ITBA APPEAL NO. CIT(A), SURAT- 1/10727/2016-17, DATED 23.08.2018 AND ORDER PASSED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-3, SURAT, IN APPEAL NO. CAS/3/264/2015-16 DATED 28.12.2017, WHICH IN TURN ARISE OUT OF SEPARATE ORDERS PASSED BY THE ASSESSING OFFICERS (AO) UNDER SECTION 143(3)/147 AND U/S. 271(1)(C) OF THE INCOME TAX ACT, 1961 [HEREINAFTER REFERRED TO AS THE ACT] . 2. NONE APPEARED ON BEHALF OF THE ASSESSEES. HOWEVER, BOTH THE ASSESSEES HAVE FILED APPLICATIONS BEFORE THE BENCH REQUESTING THE BENCH TO DISMISS THESE APPEALS. WE HAVE GONE THROUGH THE APPLICATIONS FILED BY THE ASSESSEES AND NOTED THAT BOTH ASSESSEES HAVE OPTED THE BENEFITS OF THE DIRECT TAX VIVAD SE ITA.728 & 633/SRT/2018, A.Y.:2008-09 & 2012-13 M/S. ASHAPURI EXIM PRIVATE LIMITED PAGE | 2 VISHWAS ACT, 2020. A COPY OF FORM 1 AND FORM 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, FILED BY THE ASSESSEES IN THE INCOME TAX DEPARTMENT ON DIFFERENT DATES I.E., 30.06.2020 AND 21.03.2020 RESPECTIVELY, WERE PLACED BEFORE THE BENCH. BOTH THE ASSESSEES HAVE RECEIVED CERTIFICATES FROM DESIGNATED AUTHORITY IN FORM NO.3 DATED 13.08.2020 AND 04.06.2020 RESPECTIVELY. THESE ASSESSEES HAVE PRAYED THE BENCH FOR WITHDRAWAL OF THE APPEALS, TO WHICH, THE LD. DEPARTMENTAL REPRESENTATIVE (DR) DID NOT RAISE ANY OBJECTION. 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH FORM NO. 3 FILED BY THE ASSESSEES TO OBTAIN THE BENEFIT OF VIVAD SE VISHWAS SCHEME AND NOTED THAT THESE ASSESSEES HAVE PRAYED FOR WITHDRAWAL OF THE APPEALS. THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THESE APPEALS ARE WITHDRAWN BY THE ASSESSEES. CONSEQUENTLY, WE TREAT THESE APPEALS AS WITHDRAWN. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESSEES [IN ITA NO.728/SRT/2018 FOR AY.2008-09], [IN ITA NO.633/SRT/2018 FOR AY.2012- 13] ARE DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED ON 19/10/2020, AS PER RULE 34 OF INCOME TAX APPELLATE TRIBUNAL, RULE 1963. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER LWJR /SURAT ; / DATE: 19/10/2020 ; SAMANTA, PS 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 // TRUE COPY // BY ORDER ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT