The DCIT, Central Circle-3, Surat V. Shri Zaid Mohd. Zaid Umar General, Surat

ITSSA 189/AHD/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3330 (ITAT-SURAT)
• Duration Of Justice: 4 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 03-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 01-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PARIMALSINH PARMAR
• Section: 143(3); 153

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.189/AHD/2017 (AY 2011-12) (H EARING IN VIRTUAL COURT) THE DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 3, SURAT. VS SHRI MOHD ZAID MOHD UMAR GENERAL, NAIMAT, GORAT ROAD, NR.CAUSEWAY, ADAJAN, SURAT. PAN : AHIPG 3574 A APPLICANT RESPONDENT IT(SS)A NO.191/AHD/2017 (AY 2011-12) (H EARING IN VIRTUAL COURT) SHRI MOHD ZAID MOHD UMAR GENERAL, NAIMAT, GORAT ROAD, NR.CAUSEWAY, ADAJAN, SURAT. PAN : AHIPG 3574 A VS THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT. APPLICANT RESPONDENT ASSESSEE BY SHRI PARIMALSINH PARMA R ADV. REVENUE BY SHRI RITESH MISHRA CIT(DR) DATE OF HEARING 03 . 06 .2021 DATE OF PRONOUNCEMENT 03.06.2021 ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. THESE TWO CROSS APPEALS FILED BY REVENUE AS WELL AS BY ASSESSEE IS DIRECTED AGAINST THE COMMON ORDER OF LD.COMMISSIONER OF INCOME TAX(APPEALS)-4, SURAT DATED 17.02.2017 WHICH IN TURN ARISE FROM THE ASSESSMENT ORDER UNDER SECTION 143(3) R.W.S. 153 OF THE I.T.ACT, 1961 ON 30.03.2015 FOR THE ASSESSMENT YEAR (AY) IT(SS)AS NO.189 & 191/AHD/2017 SHRI MOHD ZAID MOHD. UMAR GENERAL (AY 2011-12) 2 2011-12. THE APPEAL CAME UP HEARING ON 3 RD JUNE 2021. PERUSAL OF RECORD SHOWS THAT THE LEARNED COUNSEL FOR THE ASSESSEE HAS FILED AN APPLICATION ON 20 TH MAY 2021 INTER ALIA STATING THEREIN THAT THE ASSESSEE HAS AVAILED THE BENEFITS OF VIVAD SE VISVAS SCHEME -2020 (VSV-20) AND HAS RECEIVED FORM-3 OF VSV-20. FOR BOTH THE APPEALS, THE ASSESSEE FILED COPY OF COMMON FORM-3 BEARING ACKNOWLEDGEMENT NO.339547490090421 FROM DESIGNATED AUTHORITY AND PRAYED FOR WITHDRAWAL OF APPEAL. THE LEARNED COUNSEL FOR THE ASSESSEE PAYED FOR WITHDRAWAL OF BOTH THE APPEALS. 2. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE CIT(DR) SUBMITS THAT HE HAS NO OBJECTION IF THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 3. WE HAVE CONSIDERED THE CONTENTS OF THE APPLICATION FILED BY THE ASSESSEE AND THE SUBMISSIONS OF CIT(DR) FOR THE REVENUE. CONSIDERING THE FACTS THAT THE ASSESSEE HAS SETTLED THE DISPUTE WITH THE DEPARTMENT UNDER VSV-20, AND HAS RECEIVED FORM-3 OF VSV-20, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN WITH LIBERTY TO THE ASSESSEE AS WELL AS TO THE REVENUE THAT IN CASE, IF THE APPLICATION PREFERRED BY THE ASSESSEE UNDER VSV-20 DOES NOT GET FINALLY SETTLED FOR ANY REASON WHATSOEVER, THEN BOTH THE PARTIES ARE AT LIBERTY TO PREFER MISCELLANEOUS APPLICATION BEFORE THIS TRIBUNAL FOR RESTORATION OF THIS APPEAL AND IN SUCH EVENT, THE APPEALS SHALL GET RESTORED. THE ASSESSING OFFICER IS IT(SS)AS NO.189 & 191/AHD/2017 SHRI MOHD ZAID MOHD. UMAR GENERAL (AY 2011-12) 3 DIRECTED TO PASS CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO. 3/2021 DATED 04.03.2021. IN THE RESULT, THE APPEAL OF THE REVENUE AND ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 3 RD JUNE, 2021 IN THE VIRTUAL COURT HEARING. SD/- SD/- ( DR ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT, DATED: 03/06/2021 / SGR COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR 6. GUARD FILE TRUE COPY/ BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR, ITAT, SURAT