Hemalkumar Pravinbhai Desai, Surat V. ITO, Ward-2, Surat, Surat

ITA 766/SRT/2018

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9354 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 07-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Assessee Lawyers: GAUTAM B DESAI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./ITA NOS.766/SRT/2018 & 767/SRT/2018 ( [ [ / ASSESSMENT YEARS: (2010-11 & 2011-12) (VIRTUAL COURT HEARING) HEMALKUMAR PRAVINBHAI DESAI, GAUTAM B.DESAI, ADVOCATE, GADKARI MARG, NEAR CENTRAL BANK, NAVASARI. VS. THE INCOME TAX OFFICER, WARD-2, SURAT. ./ ./ PAN/GIR NO.: AHBPD 4996 Q (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI GAUTAM B. DESAI - AR RESPONDENT BY : SMT. ANUPAMA SINGLA SR. DR / DATE OF HEARING : 30/12/2020 /DATE OF PRONOUNCEMENT : 30/12/2020 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: AT THE OUTSET ITSELF, SHRI GAUTAM B. 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-3 FOR EACH ASSESSMENT YEAR UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, WAS ALSO PLACED BEFORE THE BENCH. 2. THE ASSESSEE HAS REQUESTED THE BENCH TO WITHDRAW THE APPEAL RELATING TO A.Y. 2010-11 PERTAINING TO ITA NO.766/SRT/2018 AND FOR A.Y.2011-12 PERTAINING TO ITA NO.767/SRT/2018. THE ASSESSEE HAS SUBMITTED BEFORE THE BENCH SEPARATE FORM-3, FOR VIVAD SE VISHWAS ACT, 2020 THE DETAILS OF WHICH ARE AS FOLLOWS: I) FOR ITA NO.766/SRT/2018, A.Y. 2010-11, FORM-3, DATED 13.12.2020 VIDE ACKNOWLEDGMENT NO.811871550131220 ISSUED BY PCIT, VALSAD. II) FOR ITA NO.767/SRT/2018, A.Y. 2011-12, FORM-3, DATED 19.12.2020 VIDE ACKNOWLEDGMENT NO.845768720191220 ISSUED BY PCIT, VALSAD. 3. SHRI GAUTAM B.DESAI, LEARNED COUNSEL FOR THE ASSESSEE BY WAY OF LETTER DATED 21.12.2020 REQUESTED THE BENCH TO WITHDRAW THESE TWO APPEALS AS THE ASSESSEE HAS PAGE | 2 ITA NOS.766 & 767/SRT/2018/ A YS: 2010-11 & 11-12 HEMALKUMAR PRAVINBHAI DESAI, OPTED THE BENEFIT FOR VIVAD SE VISHWAS ACT, 2020 TO WHICH, LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION. 4. 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 THESE TWO APPEALS. THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THESE SAID APPEALS ARE WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THESE TWO APPEAL AS WITHDRAWN. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE (IN ITA NO.766/SRT/2018 FOR AY.2010-11 AND ITA NO.767/SRT/2018 FOR AY.2011-12) ARE DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED ON 30/12/2020, AS PER RULE 34 OF INCOME TAX APPELLATE TRIBUNAL, RULE 1963. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 30/12/2020 / S.G.R., SPS 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