SHRI BHAGUBHAI GANDABHAI PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD 2(3)(1), SURAT

ITA’s No.1428 to 1430/AHD/2017 for all A.Y’s. 2012-13 PER BENCH : 1. These three appeals by the Assessees are directed against the common order of ld.Commissioner of Income Tax(Appeals)-1, Surat hereinafter referred as “Ld.CIT(A)” for the common assessment year (AY) 2012-13 dated 27.02.2017.

These three appeals came up hearing on 12th April 2021. The assessee has already filed consolidated application for the three appeals dated 09.04.2021 contending therein that the assessee has settled dispute with the Department under Vivad-Se-Vishwas Scheme–2020 and had already received Form-3. The assessee filed copy of Form-3, for each assessment year under Vivad Se Vishwas Act, 2020 the details of which are as follows: i) For A.Y. 2012-13, FORM-3, dated 12.02.2021 vide Acknowledgment No.253771490120221 issued by PCIT, Surat-1. ii) For FORM-3, dated 01.03.2021 vide Acknowledgment No.276985680010321 issued by PCIT, Surat-1. iii) For ITA No.1430/AHD/2017, A.Y. 2012-13, FORM-3, dated 01.03.2021 vide Acknowledgment No.277063110010321 issued by PCIT, Surat-1.

The ld.Departmental Representative /Sr.DR appearing for the Revenue has no objection if the appeals of three assessees for