Shri Dipakkumar M. Patel, Surat v. The Income Tax Officer, Ward-1(3)(1), Surat

ITA 5/SRT/2018 | 2014-2015
Pronouncement Date: 21-05-2021 | Result: Dismissed

Appeal Details

RSA Number 525614 RSA 2018
Assessee PAN AAVPP8063F
Bench Surat
Appeal Number ITA 5/SRT/2018
Duration Of Justice 3 year(s) 4 month(s) 18 day(s)
Appellant Shri Dipakkumar M. Patel, Surat
Respondent The Income Tax Officer, Ward-1(3)(1), 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 02-01-2018
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. 05/SRT/2018 (AY: 2014-15) ( VIRTUAL COURT HEARING) SHRI DIPAKKUMAR M. PATEL 181 GIRDHAR SOCIETY-3 NR. GAYATRI MANDIR UDHNA MAGDALLA ROAD SURAT-395004. PAN : AAVPP8063F VS. THE ITO WARD-1(3)(1) SURAT. APPELLANT RESPONDEDNT APPELLANT BY SHRI SAPNESH SHETH CA RESPONDENT BY MS ANUPAMA SINGLA SR. DR DATE OF HEARING 21/05/2021 DATE OF PRONOUNCEMENT 21/05/2021 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 25.03.2021 WAS ALSO PLACED BEFORE THE BENCH. SHRI SAPNESH SHETH ON BEHALF OF THE ASSESSEE BY WAY OF A LETTER DATED 20.04.2021 SUBMITTED THAT ASSESSEE 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.305095730250321 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 DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY WE TREAT THIS APPEAL AS WITHDRAWN.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.05/SRT/2018 ASSESSMENT YEAR.2014-15 DIPAKKUMAR M. PATEL DIRECTED TO PASS THE CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.03/2021 DATED 04.03.2021. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE (IN ITA NO.05/SRT/2018 FOR AY.2014-15) IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 21/05/2021 AT THE TIME OF VIRTUAL COURT HEARING. SD/- SD/- (PAWAN SINGH) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT DATED: 21/05/2021 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