Nayankumar Krishnalal Mistry , Valsad V. Income Tax Officer, (International Taxation), Surat

ITA 792/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8209 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 31-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, HON'BLE JUDICIAL MEMBER AND DR.SHRI ARJUN LAL SAINI, HON'BLE ACCOUNTANT MEMBER (VIRTUAL HEARING) . . ./ I.T.A NO.792/SRT/2018 [ [ / ASSESSMENT YEAR: 2012-13 NAYANKUMAR KIRSHNALAL MISTRY, VISHNU NIVAS, TITHAL ROAD, OPP. SHETH RJJ HIGH SCHOOL, VALSAD. [PAN: AAGHN 2543 B] VS . THE INCOME TAX OFFICER , (INTERNATIONAL TAXATION), SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY NONE. /REVENUE BY MS. USHA SHROTE SR.DR / DATE OF HEARING: 2 6 . 0 3 .20 2 1 /PRONOUNCEMENT ON: 2 6 . 0 3 .202 1 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD.COMMISSIONER OF INCOME TAX(APPEALS)-13, AHMEDABAD HEREINAFTER REFERRED AS LD.CIT(A) DATED 16.11.2018 FOR THE ASSESSMENT YEAR (AY) 2012-13. 2. THIS APPEAL CAME UP HEARING ON 26 TH MARCH 2021. THE ASSESSEE HAS ALREADY FILED APPLICATION DATED 19.03.2021 CONTENDING THEREIN THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT UNDER VIVAD-SE-VISHWAS SCHEME2020 AND HAD ALREADY RECEIVED FORM-3, VIDE CERTIFICATE NO.227092790250121 ISSUED FROM THE OFFICE OF COMMISSIONER NAYANKUMAR KRISHNALAL MISTRY (HUF) VS. ITO(INTERNATIONAL TAXATION), SURAT. / ITA NO.792/SRT/2018 FOR A.Y. 2012-13 2 OF INCOME TAX(IT AND TP), AHMEDABAD AT SURAT, DATED 25.01.2021 COPY OF WHICH IS FILED. THE ASSESSEE THROUGH ITS APPLICATION REQUESTED FOR WITHDRAWAL OF APPEAL. 3. THE LD.DEPARTMENTAL REPRESENTATIVE /SR.DR APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. CONSIDERING THE CONTENTS OF THE APPLICATION FILED BY THE ASSESSEE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN BEING SETTLED. RESULTANTLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. THE AO IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.3/2021 DATED 04.03.2021. ORDER PRONOUNCED ON 26 TH MARCH 2021 AT THE TIME OF HEARING OF APPEAL. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 26 TH MAR 2021 / #SGR COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/GUARD FILE OF ITAT. BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, SURAT