ENRO INFRA TECH PVT. LTD, SURAT v. ITO, WARD-1(1)(2), SURAT

ITA 36/SRT/2020 | 2012-2013
Pronouncement Date: 31-08-2021 | Result: Dismissed

Appeal Details

RSA Number 3625614 RSA 2020
Assessee PAN AAACU2927K
Bench Surat
Appeal Number ITA 36/SRT/2020
Duration Of Justice 1 year(s) 6 month(s) 16 day(s)
Appellant ENRO INFRA TECH PVT. LTD, SURAT
Respondent ITO, WARD-1(1)(2), SURAT
Appeal Type Income Tax Appeal
Pronouncement Date 31-08-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 31-08-2021
Assessment Year 2012-2013
Appeal Filed On 14-02-2020
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. 36/SRT/2020 (AY: 2012-13) ( VIRTUAL COURT HEARING) ENRO INFRA TECH PVT. LTD. 105-106 SHREE HARI PARK UPPER GROUND FLOOR HAMUMANSHERI SAGRAMPURA SURAT -395002 (GUJARAT) [PAN : AAACU2927K] VS. THE INCOME TAX OFFICER WARD-1(1)(2) SURAT. APPELLANT RESPONDEDNT APPELLANT BY SHRI MANISH R. MALPANI CA RESPONDENT BY SHRI SRINIVAS T. BIDARI CIT(DR) DATE OF HEARING 03/08/2021 DATE OF PRONOUNCEMENT 31/08/2021 O R D E R PER DR. A. L. SAINI ACCOUNTANT MEMBER : AT THE OUTSET ITSELF SHRI MANISH R. MALPANI 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 21.12.2020 WAS ALSO PLACED BEFORE THE BENCH. THE ASSESSEE BY WAY OF A LETTER DATED 25.08.2021 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.857897250211220 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 DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY WE TREAT THIS APPEAL AS WITHDRAWN.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 2 ITA NO.36/SRT/2020 ASSESSMENT YEAR.2012-13 ENRO INFRA TECH PVT. LTD. DIRECTED TO PASS THE CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.03/2021 DATED 04.03.2021. 3. BEFORE PARTING WE MAKE IT CLEAR THAT IF THE DISPUTE UNDER VIVAD SE VISWAS DOES NOT GET SETTLED FOR ANY REASON THEN ASSESSEE SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE (IN ITA NO.36/SRT/2020 FOR AY.2012-13) IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 31/08/2021 BY PLACING RESULT ON NOTICE BOARD. SD/- SD/- (PAWAN SINGH) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT DATED: 31/08/2021 SAMANTA COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. PR.CIT 5. DR 6. GUARD FILE /TRUE COPY/ BY ORDER // TRUE COPY // ASSISTANT REGISTRAR/SR. PS/PS ITAT SURAT