Shri Jayantibhai Virjibhai Babariya, Surat V. The Dy.CIT.,Central Cir-2, Surat

ITSSA 01/SRT/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5639 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 03-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 12-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ASHWIN PAREKH

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(SS)A NO. 01/SRT/2019 (AY: 2010-11) ( VIRTUAL COURT HEARING) SHRI JAYANTIBHAI VIRJIBHAI BABARIYA, K-801, RIVER VIEW HEIGHTS, MOTA VARACHHA, SURAT -394101. PAN : AFHPB0820M VS. THE DCIT, CENTRAL CIRCLE-2, SURAT. APPELLANT RESPONDEDNT APPELLANT BY SHRI ASHWIN PAREKH, CA RESPONDENT BY SHRI RITESH MISHRA, CIT(DR) DATE OF HEARING 30/04/2021 DATE OF PRONOUNCEMENT 03/05/2021 O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER : AT THE OUTSET ITSELF, SHRI ASHIWN PAREKH, LEARNED COUNSEL FOR THE ASSESSEE, SUBMITTED BEFORE THE BENCH THAT ASSESSEE HAS OPTED THE BENEFIT OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 . A COPY OF FORM NO. 3 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, FILED BY THE ASSESSEE IN THE INCOME TAX DEPARTMENT ON 16.04.2021 WAS ALSO PLACED BEFORE THE BENCH. SHRI ASHIWN PAREKH, ON BEHALF OF THE ASSESSEE, BY WAY OF A LETTER DATED 19.04.2021, SUBMITTED THAT ASSESSEE HAS PRAYED FOR WITHDRAWAL OF THE APPEAL TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE (IN SHORT THE LD. DR) DID NOT RAISE ANY OBJECTION. 2. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE FORM NO.3 ALONG WITH ACKNOWLEDGEMENT NO.341791340160421 FILED BY THE ASSESSEE TO OBTAIN THE BENEFIT OF VIVAD SE VISHWAS SCHEME AND NOTED THAT ASSESSEE HAS PRAYED FOR WITHDRAWAL OF THE APPEAL. THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. THE ASSESSING OFFICER IS 2 IT(SSA.01/SRT/2019 ASSESSMENT YEAR.2010-11 JAYANTIBHAI VIRJIBHAI BABARIYA DIRECTED TO PASS THE CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.03/2021 DATED 04.03.2021. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE [IN IT(SS)A NO.01/SRT/2019 FOR AY.2010-11) IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 03/05/2021 AT THE TIME OF VIRTUAL COURT HEARING. SD/- SD/- (PAWAN SINGH) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT, DATED: 03/05/2021 SAMANTA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR 6. GUARD FILE /TRUE COPY/ BY ORDER // TRUE COPY // ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT