Smt. Pravinaben Jayantilal Babaria, Surat V. ITO, Ward-3(3)(5), Surat

ITSSA 80/SRT/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8697 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 26-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 03-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P VAISHNAV
• Assessee Lawyers: ASHWIN PAREKH

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.80/SRT/2019 ( [ [ / ASSESSMENT YEAR: (2009-10) (VIRTUAL COURT HEARING) SMT. PRAVINABEN JAYANTIBHAI BABARIYA, K-801, RIVER VIEW HEIGHTS, PADDER ROAD, MOTA VARACHHA, SURAT. V S. THE INCOME TAX OFFICER, WARD-3(3)(5), SURAT. ./ ./ PAN/GIR NO.: AFYPB 2108 K (ASSESSEE) (RESPONDENT) ASSESSEE BY : SHRI ASHWIN PAREKH - CA RESPONDENT BY : SHRI O.P.VAISHNAV CIT(DR) / DATE OF HEARING : 26/07/2021 /DATE OF PRONOUNCEMENT : 27/07/2021 / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: CAPTIONED APPEAL FILED BY THE ASSESSEE PERTAINING TO THE ASSESSMENT YEAR 2009-10, IS DIRECTED AGAINST THE ORDER PASSED BY THE LD.COMMISSIONER OF INCOME TAX(APPEALS)-4, SURAT DATED 15.05.2019. 2. AT THE OUTSET ITSELF, WE NOTE THAT SHRI ASHWIN PAREKH CA APPEARED ON BEHALF OF THE ASSESSEE HAS SUBMITTED AN APPLICATION IN THE REGISTRY DATED 26.07.2021 STATING THEREIN 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 20.01.2021, VIDE CERTIFICATE NO.221541660200121 ISSUED BY PRINCIPAL COMMISSIONER OF INCOME TAX, SURAT- 1 FOR IT(SS)A NO.80/SRT/2019. THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE ASSESSEE PRAYED FOR WITHDRAWAL OF THE APPEAL TO WHICH, THE LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY OBJECTION. PAGE | 2 IT(SS)A NO.80/SRT/2019 FOR A.Y. 2009-10 SMT. PRAVINABEN JAYANTIBHAI BABARIYA 3. WE HAVE GONE THROUGH THE FORM-3 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 THE LD.SR.DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE COMPANY. CONSEQUENTLY, WE TREAT THIS APPEAL AS WITHDRAWN. 4. IN THE RESULT, APPEAL OF THE ASSESSEE (IT(SS)A NO.80/SRT/2019 AY.2009- 10) IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED AT THE TIME OF HEARING OF APPEAL ON 27/07/2021 IN THE VIRTUAL COURT OF HEARING. SD/- SD/- (PAWAN SINGH) (DR. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT / / DATE: 27/07/2021 / 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