M/s. Rijiya Brothers, Surat V. The ACIT.,CC-2, Surat

ITA 936/AHD/2012

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2928 (ITAT-SURAT)
• Duration Of Justice: 9 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-06-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 30-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPMA SINGLA
• Assessee Lawyers: MEHUL K PATEL

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. 936/AHD/2012 (AY 2005-06) ITA NO. 271/AHD/2015 (AY 2011-12) ITA NO. 3608/AHD/2015 (AY 2012-13) (H EARING IN VIRTUAL COURT) RIJIYA BROTHERS, 4/15B, SOPARIWALA ESTATE, OPERA HOUSE, MUMBAI-400004 ALSO AT 20/21,NISHAL FALIA, GOTALWADI, KATARGAM, SURAT 395 006 PAN : A ABFR 4179 A VS DCIT CENTRAL CIRCLE -2 /, ACIT CENTRAL CIRCLE-1 SURAT. ASSESSEE / APPELLANT REVENUE /RESPONDENT ASSESSEE BY SH. MEHUL K PATEL ADVOCATE REVENUE BY MISS ANUPMA SINGLA SR. DR DATE OF HEARING 15.06.2021 DATE OF PRONOUNCEMENT 15 .06.2021 ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER : 1. THESE THREE APPEALS BY ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-II, SURAT FOR ASSESSMENT YEARS (AY) 2005-06, 2011-12 & 2012-13 . ALL THE APPEALS CAME UP HEARING ON 15 TH JUNE 2021. PERUSAL OF RECORD SHOWS THAT THE LEARNED COUNSEL FOR THE ASSESSEE IS REPEATEDLY SEEKING ADJOURNMENT ON THE PRETEXT THAT IN ALL THE APPEALS THE ASSESSEE HAS APPLIED FOR SEEKING THE BENEFIT BENEFITS OF VIVAD SE VISVAS SCHEME -2020 (VSV-20), HOWEVER, THEY HAVE NOT RECEIVED FORM-3 OF VSV- ITA NO. 936/AHD/2012, 271 & 3608/AHD/2015 RIJIYA BROTHERS (AY 2005-06, 2011-12 & 2012-13) 2 20, FROM DESIGNATED AUTHORITY. THE LEARNED COUNSEL SUBMITS THAT ONCE FORM-3 IS RECEIVED THE ASSESSEE WOULD WITHDRAW ALL THEIR APPEALS. 2. AT THE TIME OF HEARING IT WAS SUGGESTED TO THE LEARNED COUNSEL THAT AT THIS JUNCTURE WE ARE DISMISSING THE APPEAL ON THE GROUND THAT THE ASSESSEE HAS ALREADY APPLIED FOR SEEKING THE BENEFIT OF VSV-20, AND IN CASE THE DISPUTE OF TAX IS NOT SETTLED DUE TO ANY REASONS THE APPEAL OF THE ASSESSEE WILL BE RESTORED. THE LEARNED COUNSEL FOR THE ASSESSEE FAIRLY AGREED FOR WITHDRAWAL OF ALL THE APPEALS AND PRAYED THAT THE ASSESSEE MAY BE GIVEN EXPRESS LIBERTY TO MOVE APPROPRIATE MISCELLANEOUS APPLICATION FOR RESTORATION OF ALL THE APPEALS IN CASE THE APPEALS ARE NOT FINALLY SETTLED DUE TO ANY TECHNICAL REASONS. 3. 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 AS SUGGESTED BY THIS BENCH. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND CONSIDERING THE FACTS THAT THE ASSESSEE HAS ALREADY FILED APPLICATION BEFORE THE PRESCRIBED AUTHORITY UNDER VSV-20 WITH THE DEPARTMENT FOR ALL THE ASSESSMENT YEARS NARRATED ABOVE FOR AVAILING THE BENEFIT OF SCHEME UNDER VSV-20. HOWEVER, FORMS-3 OF VSV-20, HAVE NOT YET ISSUED BY THE AUTHORITY, HENCE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN WITH LIBERTY TO THE ASSESSEE AS WELL ITA NO. 936/AHD/2012, 271 & 3608/AHD/2015 RIJIYA BROTHERS (AY 2005-06, 2011-12 & 2012-13) 3 AS TO THE REVENUE THAT IN CASE, IF THE APPLICATIONS 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 APPEALS SHALL GET RESTORED . 5. AFTER ISSUANCE OF FORM-3 OF VSV-20 IN ALL THE APPEALS, THE ASSESSING OFFICER IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO. 3/2021 DATED 04.03.2021. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 15 TH JUNE 2021 IN THE VIRTUAL COURT HEARING. SD/- SD/- ( DR ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 15/06/2021 (SELF) COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR 6. GUARD FILE TRUE COPY/ BY ORDER ASSISTANT REGISTRAR, ITAT, SURAT