M/s.Spardha Prints Pvt.Ltd., Surat v. ITO Ward 2(1)(3), Surat

ITA 308/SRT/2017 | 2010-2011
Pronouncement Date: 03-05-2021 | Result: Dismissed

Appeal Details

RSA Number 30825614 RSA 2017
Assessee PAN AADCS3068A
Bench Surat
Appeal Number ITA 308/SRT/2017
Duration Of Justice 3 year(s) 4 month(s) 29 day(s)
Appellant M/s.Spardha Prints Pvt.Ltd., Surat
Respondent ITO Ward 2(1)(3), Surat
Appeal Type Income Tax Appeal
Pronouncement Date 03-05-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 03-05-2021
Assessment Year 2010-2011
Appeal Filed On 04-12-2017
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 NOS. 307 & 308/SRT/2017 (AYS: 2009-10 & 2010-11) ( VIRTUAL COURT HEARING) M/S. SPARDHA PRINTS PVT. LTD. 540 PARKING PROJECT SURAT TEXTILE MARKET RING ROAD SURAT. PAN : AADCS3068A VS. THE ITO WARD-2(1)(3) SURAT. APPELLANT RESPONDEDNT APPELLANT BY SHRI SAPNESH SHETH CA RESPONDENT BY MS ANUPAMA SINGLA SR. DR DATE OF HEARING 03/05/2021 DATE OF PRONOUNCEMENT 03/05/2021 O R D E R PER DR. A. L. SAINI ACCOUNTANT MEMBER : AT THE OUTSET ITSELF SHRI SAPNESH SHETH 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 06.01.2021 WAS ALSO PLACED BEFORE THE BENCH. SHRI SAPNESH SHETH ON BEHALF OF THE ASSESSEE BY WAY OF A LETTER DATED 25.03.2021 SUBMITTED THAT ASSESSEE HAS PRAYED FOR WITHDRAWAL OF THESE APPEALS 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 NOS.115064910060121 FOR AY.2009-10 & 115137230060121 FOR AY.2010-11 FILED BY THE ASSESSEE TO OBTAIN THE BENEFIT OF VIVAD SE VISHWAS SCHEME AND NOTED THAT ASSESSEE HAS PRAYED FOR WITHDRAWAL OF THESE TWO APPEALS. THE LD. DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THESE TWO APPEALS ARE WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY WE TREAT THESE TWO APPEALS AS WITHDRAWN. THE ASSESSING OFFICER IS DIRECTED TO 2 ITA NOS.307 & 308/SRT/2017 AYS.2009-10 & 2010-11 M/S SPARDHA PRINTS PVT. LTD. PASS THE CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.03/2021 DATED 04.03.2021. 3. IN THE RESULT THE APPEALS OF THE ASSESSEE (IN ITA NOS. 307 & 308/SRT/2017 FOR AYS.2009-10 & 2010-11) ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 03/05/2021 AT THE TIME OF VIRTUAL COURT HEARING. SD/- SD/- (PAWAN SINGH) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT DATED: 03/05/2021 SAMANTA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR 6. GUARD FILE /TRUE COPY/ BY ORDER // TRUE COPY // ASSISTANT REGISTRAR/SR. PS/PS ITAT SURAT