The ITO, Ward-2(3)(4), Surat V. Upaben Nitinkumar Patel, Surat

ITA 914/AHD/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7652 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 17-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RASESH SHAH CA
• Assessee Lawyers: ANUPMA 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 IT A NO. 914/AHD/2017 (AY 2012-13) ( VIRTUAL HEARING) ITO WARD - 3(2)(4), AAYAKAR BHAWAN, MAJURA GATE SURAT VS S MT. UPABEN NITIN KUMAR PATEL P-108,NEW GIDC, FULPADA, KATARGAM SURAT- 395004 PAN : ABCPP 0663 R APPELLANT RESPONDEDNT REVENUE BY SH RASESH SHAH CA/ AR ASSESSEE BY ANUPMA SINGLA SR - DR DATE OF HEARING 11/01/2021 DATE OF PRONOUNCEMENT 11/01/2021 O R D E R PER PAWAN SINGH, JUDICIAL MEMBER : 1. THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-3, SURAT, DATED 31.01.2017 FOR ASSESSMENT YEAR (AY) 2012-13. 2. THE APPEAL CAME UP HEARING ON 11/01/2021. THE LEARNED AR FOR THE ASSESSEE SUBMITS THAT THE ASSESSEE HAS SETTLED THE DISPUTE WITH THE INCOME TAX DEPARTMENT UNDER VIVAD SE VISVAS SCHEME -2020 (VSV-20). THE ASSESSEE HAS ALREADY RECEIVED FORM-3 OF VSV-20 VIDE ACKNOWLEDGEMENT NUMBER: 808731570121220, AND PRAYED THAT THE REVENUE MAY BE DIRECTED TO WITHDRAW THE APPEAL. 3. THE LD. SENIOR DEPARTMENTAL (LD. DR) APPEARING FOR THE REVENUE SUBMITS THAT SHE HAS NO OBJECTION IF THE APPEAL OF REVENUE IS DISMISSED AS ITA NO. 914/AHD/2017 SMT UPABEN N PATEL 2 WITHDRAWN. HOWEVER, THE REVENUE BE GIVEN LIBERTY TO GET THE APPEAL REVIVE, IF THE DUE TAX IS NOT PAID BY THE ASSESSEE, AS PER THE MANDATES OF FORM-3 OF VSV-20. 4. CONSIDERING THE SUBMISSIONS OF THE LEARNED REPRESENTATIVE OF THE PARTIES THE APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN. HOWEVER, THE REVENUE IS GIVEN LIBERTY TO GET THE APPEAL REVIVE, IF THE DUE TAX IS NOT PAID BY THE ASSESSEE, AS PER THE MANDATES OF FORM-3 OF VSV-20. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 11 TH JANUARY 2021 IN THE VIRTUAL COURT HEARING. SD/- SD/- (DR ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 11/01/2021 SELF (PS) COPY TO: APPELLANT/RESPONDENT/CIT(A)/CIT/DR BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, ITAT, SURAT