Taha Wires Pvt.Ltd., Surat V. The ACIT.,Circle-4, Surat

ITSSA 133/AHD/2012

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8202 (ITAT-SURAT)
• Duration Of Justice: 9 year(s) 24 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 23-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-06-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 29-02-2012
• 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.1239/AHD/2010 [ [ / ASSESSMENT YEAR: 2006-07 TAHA WIRES PVT. LTD., C/O.KAMIL Z.VASI, MUCHHALA PLOE, ZAMPA BAZAR, SURAT. [PAN: AAACT 8700 H] VS . THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, SURAT. / APPELLANT /RESPONDENT . . ./ I.T(SS)A NO.133 & 134/AHD/2012 [ [ / ASSESSMENT YEAR: 2005-06 AND 2007-08 TAHA WIRES PVT. LTD., C/O.KAMIL Z.VASI, 3/802, MACHHALA POLE, NAVAPURA, ZAMPA BAZAR, SURAT - 395003. [PAN: AAACT 8700 H] VS . THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4, SURAT. / APPELLANT /RESPONDENT [ /ASSESSEE BY SHRI PARIN SHAH CA /REVENUE BY MS. USHA SHROTE SR.DR / DATE OF HEARING: 23 . 0 3 .20 2 1 /PRONOUNCEMENT ON: 2 3 . 0 3 .202 1 /O R D E R PER PAWAN SINGH, JUDICIAL MEMEBER: 1. THESE THREE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LD.COMMISSIONER OF INCOME TAX(APPEALS)-II, AHMEDABAD HEREINAFTER REFERRED AS LD.CIT(A) DATED TAHA WIRE PRIVATE LIMITED VS. ACIT, CIRCLE-4, SURAT. / ITA NO.1239/AHD/2010 FOR A.Y. 2006-07, IT(SS)A NO.133 & 134/AHD/2012 FOR A.YS 2005-06 & 07-08 2 17.02.2010 FOR THE ASSESSMENT YEAR (AY) 2006-07 AND IN IT(SS)A NOS.133 & 134/AHD/2012 DIRECTED AGAINST THE SEPARATE ORDERS OF LD.CIT(A)-II, AHMEDABAD FOR THE A.YS. 2005-06 AND 2007-08 DATED 13.01.2012 RESPECTIVELY. 2. THESE THREE APPEALS CAME UP HEARING ON 23 RD MARCH 2021. THE ASSESSEE HAS ALREADY FILED SEPARATE FORM-3 APPLICATION FOR EACH ASSESSMENT YEAR, ALL DATED 22.03.2021 CONTENDING THEREIN THAT THE ASSESSEE HAS SETTLED DISPUTE WITH THE DEPARTMENT UNDER VIVAD-SE-VISHWAS SCHEME2020 AND HAD ALREADY RECEIVED FORM-3. THE ASSESSEE HAS SUBMITTED BEFORE THE BENCH SEPARATE FORM-3, FOR EACH ASSESSMENT YEAR UNDER VIVAD SE VISHWAS ACT, 2020 THE DETAILS OF WHICH ARE AS FOLLOWS: I) FOR ITA NO.1239/AHD/2010, A.Y. 2006-07, FORM-3, DATED 26.02.2021 VIDE ACKNOWLEDGMENT NO.275385810260221 ISSUED BY PCIT, SURAT-1. II) FOR IT(SS)A NO.133/AHD/2012, A.Y. 2005-06, FORM- 3, DATED 27.02.2021 VIDE ACKNOWLEDGMENT NO.276098620270221 ISSUED BY PCIT, SURAT-1. III) FOR IT(SS)A NO.134/AHD/2012, A.Y. 2007-08, FORM- 3, DATED 27.02.2021 VIDE ACKNOWLEDGMENT NO.276072770270221 ISSUED BY PCIT, SURAT-1. 3. THE LD.DEPARTMENTAL REPRESENTATIVE /SR.DR APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE APPEALS OF ASSESSEE ARE DISMISSED AS WITHDRAWN. CONSIDERING THE FORM -3 TAHA WIRE PRIVATE LIMITED VS. ACIT, CIRCLE-4, SURAT. / ITA NO.1239/AHD/2010 FOR A.Y. 2006-07, IT(SS)A NO.133 & 134/AHD/2012 FOR A.YS 2005-06 & 07-08 3 APPLICATIONS FILED BY THE ASSESSEE FOR THE THREE IMPUGNED ASSESSMENT YEARS, APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN BEING SETTLED. RESULTANTLY, THREE APPEALS OF THE ASSESSEE ARE DISMISSED. THE AO IS DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.3/2021 DATED 04.03.2021. ORDER PRONOUNCED ON 23 RD MARCH 2021 AT THE TIME OF HEARING OF APPEAL. SD/- SD/- (DR.ARJUN LAL SAINI) (PAWAN SINGH) ( /ACCOUNTANT MEMBER) ( /JUDICIAL MEMBER) / SURAT, DATED : 23 RD MAR 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