The ITO, Ward-1(1)(1), Surat V. M/s. Aradhna Esatet Pvt. Ltd., Surat

ITA 801/AHD/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9408 (ITAT-SURAT)
• Duration Of Justice: 4 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 01-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

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. 801/AHD/2016 (AY 2012-13) ITA NO. 2450/AHD/2016 (AY 2013-14) ( VIRTUAL HEARING) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), SURAT VS M/S. ARADHANA ESTATE PVT. LTD., 3 RD FLOOR, KUNTI SHOPPING, CENTRE, DEEPA COMPLEX, ADAJAN ROAD, SURAT-395008. PAN : AACCA3024B APPELLANT RESPONDEDNT ASSESSEE BY NONE REVENUE BY SHRI RITESH MISHRA CIT (DR) DATE OF HEARING 04.01.2021 DATE OF PRONOUNCEMENT 04.01.2021 O R D E R PER BENCH : 1. THESE TWO APPEALS BY REVENUE ARE DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)- 3,SURAT, DATED 29.01.2016 AND 18.07.2016 FOR ASSESSMENT YEARS (AYS) 2012-13 & 2013-14 RESPECTIVELY. 2. THESE APPEALS CAME UP HEARING ON 04 H JANUARY, 2021. THE ASSESSEE HAS ALREADY FILED APPLICATION ON 28.12.2020, UNDER THE SIGNATURE OF ITS DIRECTOR STATING THAT THE ASSESSEE HAS SETTLED THE DISPUTE WITH THE INCOME TAX DEPARTMENT FOR BOTH THE ASSESSMENT YEARS UNDER VIVAD SE VISVAS SCHEME -2020. THE ASSESSEE HAS ALREADY RECEIVED FORM-3 FOR ITA NOS. 801 & 2450/AHD/2016 (AY.2012-13 & 13-14) ARADHANA ESTATE PVT. LTD. 2 BOTH THE ASSESSMENT YEARS, COPY OF WHICH IS PLACED ON RECORD. THE ASSESSEE PRAYED THAT REVENUE BE DIRECTED TO WITHDRAW THEIR APPEALS. 3. THE LD. COMMISSIONER INCOME TAX, DEPARTMENTAL REPRESENTATIVE (CIT- DR) APPEARING FOR THE REVENUE ACCEPTED THAT THE ASSESSEE HAS SETTLED DISPUTE WITH REVENUE, FORM-3 HAS ALREADY BEEN RECEIVED AND WOULD SUBMITS THAT HE MAY BE ALLOWED TO WITHDRAW BOTH THE APPEALS, WITH THE LIBERTY TO GET THE APPEAL REVIVE IF DUE TAX IF ANY IS NOT PAID BY THE ASSESSEE WITHIN THE TIME LIMIT ALLOWED BY LD. PRINCIPAL COMMISSIONER OF INCOME TAX (PCIT), SURAT-1. 4. CONSIDERING THE CONTENTS OF THE APPLICATION OF THE ASSESSEE AND THE SUBMISSION OF LD. COMMISSIONER OF INCOME TAX, DEPARTMENTAL REPRESENTATIVE, BOTH THE APPEALS OF REVENUE ARE DISMISSED AS WITHDRAWN. THE REVENUE IS GIVEN LIBERTY TO GET THE APPEAL REVIVE, IF DUE TAX, IF ANY, IS NOT PAID BY THE ASSESSEE, AS PER TIME ALLOWED BY LD. PCIT TO DEPOSIT THE DUE TAX. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 04 TH JANUARY 2021 IN THE VIRTUAL COURT HEARING. SD/- SD/- (DR ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 04.01.2021 SAMANTA,PS COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. PR.CIT 5. DR ITA NOS. 801 & 2450/AHD/2016 (AY.2012-13 & 13-14) ARADHANA ESTATE PVT. LTD. 3 TRUE COPY/ BY ORDER // TRUE COPY // ASSISTANT REGISTRAR, ITAT, SURAT