Shri. Ramanbhai Ranchhodbhai Patel, Surat v. ITO, Ward-2(2)(4), Surat

ITA 209/SRT/2019 | 2014-2015
Pronouncement Date: 21-05-2021 | Result: Dismissed

Appeal Details

RSA Number 20925614 RSA 2019
Assessee PAN CMVPP0660A
Bench Surat
Appeal Number ITA 209/SRT/2019
Duration Of Justice 2 year(s) 1 month(s) 16 day(s)
Appellant Shri. Ramanbhai Ranchhodbhai Patel, Surat
Respondent ITO, Ward-2(2)(4), Surat
Appeal Type Income Tax Appeal
Pronouncement Date 21-05-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 21-05-2021
Assessment Year 2014-2015
Appeal Filed On 04-04-2019
Judgment Text
ITAS NO.209 & 210/SRT/2019 SHRI RAMANBHAI RANCHHODBHAI PATEL & RAJESHBHAI RAMANBHAI PATEL (AY: 2014-15) 1 IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH SURAT BEFORE SHRI PAWAN SINGH JUDICIAL MEMBER AND DR. ARJUN LAL SAINI ACCOUNTANT MEMBER (H EARING IN VIRTUAL COURT) ITA NO.209 /SRT/2019 (AY 2014-15) SHRI RAMANBHAI RANCHHODBHAI PATEL VADI FALIYU AT & PO: NAVAGAM RAL: KAMREJ SURAT 395009. PAN : CMVPP 0660 A V THE INCOME TAX OFFICER WARD-2(2)(4) SURAT. APPLICANT RESPONDENT ITA NO. 210/SRT/2019 (AY 2014-15) SHRI RAJESHBHAI RAMANBHAI PATEL VADI FALIYU AT & PO: NAVAGAM RAL: KAMREJ SURAT 395009. PAN : CMVPP 0657 F V THE INCOME TAX OFFICER WARD-2(2)(4) SURAT. APPLICANT RESPONDENT ASSESSEE BY SHRI AKSHAY MODI CA REVENUE BY MS. ANUPMA SINGLA SR. DR DATE OF HEARING 21.05.2021 DATE OF PRONOUNCEMENT 21.05.2021 ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH JUDICIAL MEMBER : 1. THESE TWO APPEALS BY ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF LD.COMMISSIONER OF INCOME TAX (APPEALS)-1 SURAT BOTH DATED 30.01.2019 WHICH IN TURN ARISE FROM THE SEPARATE ASSESSMENT ORDERS UNDER SECTION 143(3) OF THE ACT BOTH DATED 19.12.2016 FOR THE COMMON ASSESSMENT YEAR (AY) 2014- 15. BOTH THESE APPEALS CAME UP HEARING ON 21 ST MAY 2021. THE LEARNED ITAS NO.209 & 210/SRT/2019 SHRI RAMANBHAI RANCHHODBHAI PATEL & RAJESHBHAI RAMANBHAI PATEL (AY: 2014-15) 2 AUTHORISED REPRESENTATIVE (AR) FOR THE ASSESSEE SUBMITS THAT THE ASSESSEE HAS AVAILED THE BENEFITS OF VIVAD SE VISVAS SCHEME -2020 (VSV-20) AND HAS SETTLED THE DISPUTE WITH DEPARTMENT AND HAS RECEIVED FORM-3 OF VSV-20 AND THIS APPEAL MAY BE DISMISSED AS WITHDRAWN. THE LD AR FOR THE ASSESSEE ALSO FILED THE COPY OF FORM-3 OF VSV-20 FOR EACH ASSESSMENT YEAR UNDER VIVAD SE VISHWAS ACT 2020 THE DETAILS OF WHICH ARE AS FOLLOWS: I) FOR ITA NO.209/SRT/2019 A.Y.2014-15 FORM-3 DATED 02.02.2021 VIDE ACKNOWLEDGMENT NO.23726540020221 ISSUED BY PCIT SURAT-1. II) FOR ITA NO.210/SRT/2019 A.Y.2014-15 FORM-3 DATED 24.12.2020 VIDE ACKNOWLEDGMENT NO.880858800241220 ISSUED BY PCIT SURAT-1. 2. ON THE OTHER HAND THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (SR DR) SUBMITS THAT SHE HAS NO OBJECTION IF BOTH THE APPEAL OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF LD. REPRESENTATIVE OF BOTH THE PARTIES. AND CONSIDERING THE FACT ASSESSEE THAT THE ASSESSEE HAS SETTLED THE DISPUTE WITH THE DEPARTMENT UNDER VSV-20 AND HAS RECEIVED FORM-3 OF VSV -20 THE TWO 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 DIRECTED TO PASS ITAS NO.209 & 210/SRT/2019 SHRI RAMANBHAI RANCHHODBHAI PATEL & RAJESHBHAI RAMANBHAI PATEL (AY: 2014-15) 3 CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO. 3/2021 DATED 04.03.2021. IN THE RESULT TWO APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER ANNOUNCED AT THE TIME OF HEARING OF APPEAL ON 21 ST MAY 2021 IN THE VIRTUAL COURT HEARING. SD/- SD/- (DR ARJUN LAL SAINI) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER SURAT DATED: 21/05/2021 / #SGR COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR TRUE COPY/ BY ORDER / / TRUE COPY / / ASSISTANT REGISTRAR ITAT SURAT