MANUBHAI DAHYABHAI PATEL, NAVSARI v. ITO, WARD-3, NAVSARI

ITA 546/SRT/2019 | 2009-2010
Pronouncement Date: 04-05-2021 | Result: Dismissed

Appeal Details

RSA Number 54625614 RSA 2019
Assessee PAN AFJPP2543M
Bench Surat
Appeal Number ITA 546/SRT/2019
Duration Of Justice 1 year(s) 5 month(s) 5 day(s)
Appellant MANUBHAI DAHYABHAI PATEL, NAVSARI
Respondent ITO, WARD-3, NAVSARI
Appeal Type Income Tax Appeal
Pronouncement Date 04-05-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 04-05-2021
Assessment Year 2009-2010
Appeal Filed On 29-11-2019
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. 546/SRT/2019 (AY: 2009-10) ( VIRTUAL HEARING IN VIRTUAL COURT) SHRI MANUBHAI DAHYABHAI PATEL 17 RADHA SWAMI NANUWADI SOCIETY MANKODIYA NAVSARI. PAN : AFJPP2543M VS. THE ITO WARD-3 NAVSARI. APPELLANT RESPONDEDNT APPELLANT BY NONE. RESPONDENT BY MS ANUPAMA SINGLA SR. DR DATE OF HEARING 04/05/2021 DATE OF PRONOUNCEMENT 04/05/2021 O R D E R PER DR. A. L. SAINI ACCOUNTANT MEMBER : AT THE OUTSET ITSELF WE NOTE THAT ASSESSEE SUBMITTED LETTER DATED 22.04.2021 STATING THAT HE 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 30.12.2020 WAS ALSO PLACED BEFORE THE BENCH. THE ASSESSEE BY WAY OF A LETTER DATED 22.04.2021 PRAYED THE BENCH 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.963155250301220 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 DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THE SAID APPEAL IS WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY WE TREAT THIS APPEAL AS WITHDRAWN.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. 546/SRT/2019/AY.2009-10 MANUBHAI DAHYABHAI PATEL 3. IN THE RESULT THE APPEAL OF THE ASSESSEE ( IN ITA NO.546/SRT/2019 FOR AY.2009-10 ) IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 04/05/2021 AT THE TIME OF VIRTUAL COURT HEARING. SD/- SD/- (PAWAN SINGH) (DR. A. L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT DATED: 04/05/2021 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