Ashwinbhai Raghavbhai Bhadanai, Surat v. ITO, Ward-3(1)(1), Surat

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH SURAT BEFORE SHRI PAWAN SINGH JUDICIAL MEMBER AND DR. ARJUN LAL SAINI ACCOUNTANT MEMBER ITA NOS. 769 & 770/SRT/2018 (AYS: 2014-15 & 2015-16) ( VIRTUAL COURT HEARING) ASHWINBHAI GADHAVBHAI BHADANI 9 GREEN PARK SOCIETY VARACHHA ROAD DHANAMILL COMPOUND SURAT. PAN : AAYPB8580G VS. THE ITO WARD-3(1)(1) SURAT. APPELLANT RESPONDEDNT ASHWINBHAI GADHAVBHAI BHADANI 9 GREEN PARK SOCIETY VARACHHA ROAD DHANAMILL COMPOUND SURAT. PAN : AAYPB8580G THE ACIT (OSD) WARD-2(1(3) SURAT. APPELLANT RESPONDEDNT APPELLANT BY NONE. RESPONDENT BY SHRI RITESH MISHRA CIT(DR) DATE OF HEARING 30/04/2021 DATE OF PRONOUNCEMENT 03/05/2021 O R D E R PER DR. A. L. SAINI ACCOUNTANT MEMBER : AT THE OUTSET ITSELF WE NOTE THAT THE ASSESSEE SUBMITTED LETTER DATED 20.04.2021 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 03.02.2021 & 21.01.2021 RESPECTIVELY WAS ALSO PLACED BEFORE THE BENCH. THE ASSESSEE BY WAY OF A LETTER DATED 20.04.2021 PRAYED THE BENCH 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.239031450030221 FOR AY.2014-15 & 222684820210121 FOR AY.2015-16 RESPECTIVELY FILED BY THE ASSESSEE TO OBTAIN THE BENEFIT OF VIVAD SE VISHWAS SCHEME AND NOTED THAT THE ASSESSEE 2 ITA NOS.769 & 770/SRT/2018 AYS.2014-15 & 2015-16 ASHWINBHAI RAGHAVBHAI BHADANI HAS PRAYED FOR WITHDRAWAL OF THESE 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 DR FOR THE REVENUE DID NOT HAVE ANY OBJECTION IF THESE TWO APPEALS ARE WITHDRAWN BY THE ASSESSEE. CONSEQUENTLY WE TREAT THESE TWO APPEALS AS WITHDRAWN.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 PASS THE CONSEQUENTIAL ORDER AS PER CBDT CIRCULAR NO.03/2021 DATED 04.03.2021. 3. IN THE RESULT THE APPEALS OF THE ASSESSEES (IN ITA NOS. 769 & 770/SRT/2018 FOR AYS.2014-15 & 2015-16) ARE DISMISSED AS WITHDRAWN.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