Sharadbhai Popatbhai Kakadia, Surat V. ACIT, Central Circle-4, Surat

ITSSA 01/SRT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4638 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 27-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 19-01-2018
• 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.33/SRT/2018 FOR A.Y. 2007-08 . . ./ I.T.A NO.34/SRT/2018 FOR A.Y. 2008-09 IT(SS)A NO.01/SRT/2018 FOR A.Y.2009-10 IT(SS)A NO.02/SRT/2018 FOR A.Y.2010-11 . . ./ I.T.A NO.35/SRT/2018 FOR A.Y.2012-13 . . ./ I.T.A NO.36/SRT/2018 FOR A.Y. 2013-14 SHARADBHAI POPATBHAI KAKADIA, 37-B, SADHNA CO. OP. SOCIETY, VARACHHA ROAD, SURAT 395006. [PAN: AEBPK 1190 C] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT. & THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI BIPIN JARIWALA - ADV. /REVENUE BY SMT. ANUPAMA SINGHLA SR.DR / DATE OF HEARING: 2 7 . 0 4 .20 2 1 /PRONOUNCEMENT ON: 2 7 . 0 4 .202 1 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. THIS SET OF SIX APPEALS ALL BY ASSESSEE ARE DIRECTED AGAINST SEPARATE ORDERS OF LD.COMMISSIONER OF INCOME TAX (APPEALS)- 4, SURAT HEREINAFTER REFERRED AS LD.CIT(A) FOR THE A.Y.2007- 08 TO 2012-13. 2. THESE APPEALS WERE LISTED ON 27 TH APRIL 2021 ON THE APPLICATION MOVED BY THE ASSESSEE THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE REVENUE BY OPTING THE BENEFITS OF UNDER VIVAD SE VISHWAS ACT, 2020 , IN ALL APPEALS AND WISHES TO WITHDRAW ALL THE APPEAL IN VIEW OF THE FATS THAT HAD ALREADY RECEIVED FORM-3 UNDER VIVAD SE VISHWAS ACT, 2020. THE SHARADBHAI POPATBHAI KAKADIA VS. ACIT & DCIT, CENTRAL CIRCLE-4, SURAT. / (06 APPEALS) 2 ASSESSEE FILED FORM-3, FOR EACH ASSESSMENT YEAR UNDER VIVAD SE VISHWAS ACT, 2020 THE DETAILS OF WHICH ARE AS FOLLOWS: I) FOR ITA NO.33/SRT/2018, A.Y.2007-08 FORM-3, DATED 18.01.2021 VIDE ACKNOWLEDGMENT NO.218516690180121 ISSUED BY PCIT(CENTRAL), SURAT. II) FOR ITA NO.34/SRT/2018, A.Y.2008-09 FORM-3, DATED 07.01.2021 VIDE ACKNOWLEDGMENT NO.120404490070121 ISSUED BY PCIT(CENTRAL), SURAT. IIII) FOR IT(SS)A NO.01/SRT/2018, A.Y.2009-10 FORM-3, DATED 15.01.2021 VIDE ACKNOWLEDGMENT NO.21365150150121 ISSUED BY PCIT(CENTRAL), SURAT. IV) FOR IT(SS)A NO.02/SRT/2018, A.Y.2010-11 FORM-3, DATED 18.01.2021 VIDE ACKNOWLEDGMENT NO.218166010180121 ISSUED BY PCIT(CENTRAL), SURAT. V) FOR ITA NO.35/SRT/2018, A.Y.2012-13 FORM-3, DATED 11.02.2021 VIDE ACKNOWLEDGMENT NO.251173540110221 ISSUED BY PCIT(CENTRAL), SURAT. VI) FOR ITA NO.36/SRT/2018, A.Y.2013-14 FORM-3, DATED 22.02.2021 VIDE ACKNOWLEDGMENT NO.270445460220221 ISSUED BY PCIT(CENTRAL), SURAT. 3. THE LD. AUTHORISED REPRESENTATIVE (AR) FOR ASSESSEE PRAYED FOR WITHDRAWAL OF ALL THE SIX APPEALS. 4. THE LD. SENIOR DEPARTMENTAL REPRESENTATIVE (SR DR) APPEARING FOR THE REVENUE HAD NO OBJECTION IN LISTING ALL THE APPEALS FOR TODAY AND WOULD SUBMITS THAT ALL APPEALS OF ASSESSEE MAY BE DISMISSED AS WITHDRAWN. 5. WE HAVE CONSIDERED THE SUBMISSION OF BOTH THE PARTIES AND SEEN THE CONTENTS OF FORM-3 (SUPRA). CONSIDERING THE CONTENTS OF THE APPLICATIONS FILED BY THE ASSESSEE AND SUBMISSION OF LD.AR FOR THE ASSESSEE, ALL SIX APPEALS OF THE SHARADBHAI POPATBHAI KAKADIA VS. ACIT & DCIT, CENTRAL CIRCLE-4, SURAT. / (06 APPEALS) 3 ASSESSEE ARE DISMISSED AS WITHDRAWN BEING SETTLED. RESULTANTLY, THE SIX APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. THE AO IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.3/2021 DATED 04.03.2021. ORDER PRONOUNCED ON 27 TH APRIL 2021 AT THE TIME OF HEARING OF APPEAL. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 27 TH APRIL 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