KISHORBHAI M PATEL (HUF), VALSAD V. ITO, WARD-2, BARDOLI

ITA 85/SRT/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2516 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-01-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 12-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA

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. 85/SRT/2020 (AY 2011-12) (Hearing in Virtual Court) Shri Kishorbhai M Patel (HUF) 202 Dhaval Appartment, Tithal Road, Opp. Yash Kamal Building, Valsad-396001 PAN : AAIHK 2528 M Email:[e-mail] Vs Income Tax Officer, Ward- 2, Valsad, Room No. 206, 2 nd Floor, Palak Arcade, Pali Hill, Santi Nagar, Tithal Road, Valsad- 396001 Applicant / Assessee Respondent / Revenue Assessee by None Revenue by Mrs. Anupama Singla, Sr-DR Date of hearing 18.01.2022 Date of pronouncement 18.01.2022 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee is directed against the orders of ld. Commissioner of Income tax (Appeals)-Valsad, dated 30.01.2020, which in turn arises from the assessment order under section 143(3)read with section 147of the Income Tax Act, 1961 dated 29.12.2016 for assessment year 2011-12. The appeal came up hearing on today (18.01.2022). None appeared on behalf of the assessee. perusal of record reveals that the assessee has already filed an applicationdated 31.10.2021 for withdrawal of appeal on the ground the assessee has already settled dispute with income tax department by availing the benefits of Vivad se Visvas Scheme -2020 (VSV-20) and received Form-3 of VSV-20 from designated authority vide certificate No. 35526530150620 dated 15.06.2020. The assessee prayed that he may be allowed to withdraw his appeal. 2. On the other hand the learned Senior Departmental Representative (Sr. DR) submits that she has no objection, if the appeal of the assessee is dismissed as withdrawn. Sh.Kishorbhai M Patel (HUF) ITA No. 85/SRT/2020 (AY 11-12) 2 3. We have considered the contents of the application filed by the assessee and the submissions of the Ld. Sr DR for the revenue. Considering the facts that the assessee has already filed application before the prescribed authority and settled the tax liability with the income–tax department under VSV-20 and have received Form-3 vide acknowledgement No. 355256530150620 dated 15.06.2020 from designated authority. Hence, the appeal of the assessee is dismissed as withdrawn with liberty to the assessee as well as to the Revenue that in case, if the application preferred by the assessee under VSV-20 does not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application before this Tribunal for restoration of this appeal or any further direction and in such event, the appeal shall get restored. The assessing officer is directed to pass the consequential order. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order announced at the time of hearing of appeal on 18 th January 2022 in the Virtual Court hearing. Sd/- Sd/- (Dr ARJUN LAL SAINI) PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat, Dated: 18/01/2022 DKP Outsourcing Sr P.S Copy to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR 6. Guard File True copy/ By order // True Copy // Assistant Registrar, ITAT, Surat