Shri Mohanbhai C. Patel, Surat V. The Deputy Commissioner of Income Tax, Central Circle-4, Surat

ITSSA 188/AHD/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6001 (ITAT-SURAT)
• Duration Of Justice: 3 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 24-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 28-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPMA SINGLA

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. 188/AHD/2017 (AY.2013-14) ( VIRTUAL HEARING IN VIRTUAL COURT) SHRI MOHANBHAI C PATEL 2/40, RAVINAGAR, AT & PO: BHARTANA, SURAT. PAN : AGNPP8171E VS DCIT, CENTRAL CIRCLE-4, SURAT APPELLANT RESPONDEDNT ASSESSEE BY NONE. REVENUE BY MS. ANUPMA SINGLA SR. DR DATE OF HEARING 24 - 09 - 2020 DATE OF PRONOUNCEMENT 24 - 09 - 2020 O R D E R PER PAWAN SINGH, JUDICIAL MEMBER: 1. THIS APPEAL BY ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-4, SURAT DATED 27.02.2017, WHICH IN TURN ARISE ON THE PENALTY LEVIED UNDER SECTION 271AAB BY ASSESSING OFFICER VIDE ITS ORDER DATED 23.09.2015 FOR ASSESSMENT YEAR (AY) 2013-14. 2. THE APPEAL WAS TAKEN UP ON FILING AN APPLICATION DATED 14 TH SEPTEMBER 2020 BY ASSESSEE FOR WITHDRAWAL OF APPEAL. IN THE APPLICATION THE APPLICANT/ ASSESSEE CONTENDED THAT THE ASSESSEE HAD APPLIED FOR SETTLEMENT OF DISPUTE WITH THE INCOME TAX DEPARTMENT UNDER VIVAD SE VISWAS SCHEME -2020 AND HAD ALREADY FILED DECLARATION AND UNDERTAKING BEFORE THE DESIGNATED AUTHORITY IN FORM NO. 1 & 2 UNDER THE AFORESAID SCHEME. THE APPLICANT /ASSESSEE FURTHER CONTENDED THAT THE ASSESSEE HAS ALREADY RECEIVED A CERTIFICATE FROM THE I(SS)TA NO.188/AHD/2017/AY.2013-14 MOHANBHAI C PATEL 2 DESIGNATED AUTHORITY IN FORM-3 DATED 11.05.2020 INTIMATING THE DETERMINATION OF THE DISPUTED TAX PAYABLE BY HIM OF RS. 4,83,198/- TOWARD FULL AND FINAL SETTLEMENT OF THE DEMAND, COPY OF WHICH IS ALSO FILED ON RECORD. IN THE APPLICATION THE APPLICANT/ ASSESSEE PRAYED FOR WITHDRAWAL OF THE APPEAL. 3. THE LD. SENIOR DEPARTMENTAL (LD. DR) APPEARING FOR THE REVENUE HAS NO OBJECTION IF THE ASSESSEE IS DISMISSED AS WITHDRAW. 4. CONSIDERING THE CONTENTS OF THE APPLICATION OF THE ASSESSEE AND THE PRAYER MADE THEREIN, THE ASSESSEE IS ALLOWED TO WITHDRAW HIS APPEAL. RESULTANTLY THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 24.09.2020 IN THE VIRTUAL COURT HEARING. SD/- SD/- (DR. ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 24/09/2020 P SINGH, JM COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR // TRUE COPY // /TRUE COPY/ BY ORDER ASSISTANT REGISTRAR, ITAT, SURAT