RESHMA ZAKARIA KAPADIA, SURAT v. ITO, WARD-1(3)(8), SURAT

ITA 162/SRT/2020 | 2014-2015
Pronouncement Date: 06-05-2021 | Result: Dismissed

Appeal Details

RSA Number 16225614 RSA 2020
Assessee PAN ABNPP0954G
Bench Surat
Appeal Number ITA 162/SRT/2020
Duration Of Justice 10 month(s) 4 day(s)
Appellant RESHMA ZAKARIA KAPADIA, SURAT
Respondent ITO, WARD-1(3)(8), SURAT
Appeal Type Income Tax Appeal
Pronouncement Date 06-05-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 06-05-2021
Assessment Year 2014-2015
Appeal Filed On 02-07-2020
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH SURAT BEFORE SHRI PAWAN SINGH JUDICIAL MEMBER AND DR. ARJUN LAL SAINI ACCOUNTANT MEMBER ITA NO. 162/SRT/2020 (AY: 2014-15) ( VIRTUAL HEARING IN VIRTUAL COURT) RESHMA ZAKARIA KAPADIA (FORMER NAME RESHMA RAFIQ PADELA) FLAT NO.104 1 ST FLOOR ROYAL RESIDENCY ADAJAN PATIYA NEAR CAUSEWAY ROAD GORAT SURAT-395009. PAN : ABNPP0954G VS. THE ITO WARD-1(3)(8) SURAT. APPELLANT RESPONDEDNT APPELLANT BY MS HIMALI MISTRY CA RESPONDENT BY MS ANUPAMA SINGLA SR. DR DATE OF HEARING 06/05/2021 DATE OF PRONOUNCEMENT 06/05/2021 O R D E R PER DR. A. L. SAINI ACCOUNTANT MEMBER : AT THE OUTSET ITSELF MS HIMALI MISTRY 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 NO. 3 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT FILED BY THE ASSESSEE IN THE INCOME TAX DEPARTMENT ON 09.02.2021 WAS ALSO PLACED BEFORE THE BENCH. THE ASSESSEE BY WAY OF A LETTER DATED 26.04.2021 SUBMITTED THAT HE HAS PRAYED FOR WITHDRAWAL OF THE APPEAL TO WHICH THE LEARNED DEPARTMENTAL REPRESENTATIVE (IN SHORT THE LD. DR) DID NOT RAISE ANY OBJECTION. 2. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE FORM NO.3 ALONG WITH ACKNOWLEDGEMENT NO.247266700090221 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. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY WE TREAT THIS APPEAL AS WITHDRAWN. THE ASSESSING OFFICER IS DIRECTED TO PASS THE CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.03/2021 DATED 04.03.2021. 2 ITA NO.162/SRT/2020 ASSESSMENT YEAR.2014-15 RESHMA ZAKARIA KAPADIA 3. IN THE RESULT THE APPEAL OF THE ASSESSEE ( IN ITA NO.162/SRT/2020 FOR AY.2014-15 ) IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 06/05/2021 AT THE TIME OF VIRTUAL COURT HEARING. SD/- SD/- (PAWAN SINGH) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT DATED: 06/05/2021 SAMANTA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. PR.CIT 5. DR 6. GUARD FILE /T//RUE COPY/ BY ORDER // TRUE COPY // ASSISTANT REGISTRAR/SR. PS/PS ITAT SURAT