The DCIT, Central Circle-4, Surat V. Shri Shankar Chhaganlal Shah, Surat

ITSSA 131/AHD/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4441 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 20-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 08-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARIMALSINH PARAMAR
• Assessee Lawyers: ANUPAMA SINGLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ./IT(SS)A NO.131/AHD/2017 ( [ [ / ASSESSMENT YEAR: (2013-14) (VIRTUAL COURT HEARING) THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, SURAT. V S. SHRI SHANKAR CHHAGANLAL SHAH, 199-201, VISHAL NAGAR SOCIETY, ALTHAN TENAMENT, OP: VEGETABLE MARKET, UDHNA MAGDHALLA ROAD, SURAT. ./ ./ PAN/GIR NO.: AEUPS 4161 E (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI PARIMALSINH PARAMAR - AR RESPONDENT BY : SMT. ANUPAMA SINGLA SR. DR / DATE OF HEARING : 20/01/2021 /DATE OF PRONOUNCEMENT : 20/01/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: AT THE OUTSET ITSELF, SHRI PARIMALSINH PARMAR, 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-3 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, FILED BY THE ASSESSEE IN THE INCOME TAX DEPARTMENT ON 14.12.2020, VIDE CERTIFICATE NO.81503114041220 ISSUED BY PRINCIPAL COMMISSIONER OF INCOME TAX , SURAT-1 , WAS ALSO PLACED BEFORE THE BENCH. SHRI PARIMALSINH PARMAR, AUTHORISED REPRESENTATIVE, ON BEHALF OF THE ASSESSEE, BY WAY OF A LETTER DATED 28.12.2020, SUBMITTED THAT ASSESSEE PRAYED FOR WITHDRAWAL OF THE APPEAL TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION. 2. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH FORM-3 FILED BY THE ASSESSEE TO OBTAIN THE BENEFIT OF VIVAD SE VISHWAS SCHEME AND NOTED THAT PAGE | 2 IT(SS)A NO.131/AHD/201 7 ASSESSMENT YEAR: 2013-14 SHRI SHANKARLAL C.SHAH ASSESSEE HAS PRAYED FOR WITHDRAWAL OF THE APPEAL. THE LD.SR.DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE COMPANY. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE (IN IT(SS)A NO.131/AHD/2017 FOR AY.2013-14) IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 20/01/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 20/01/2021 /# SGR COPY OF THE ORDER FORWARDED TO 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A) 4. PR.CIT 5. DR/AR, ITAT, SURAT 6. GUARD FILE BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR/SR. PS/PS ITAT, SURAT