ISMAILBHAI MUSHABHAI PATEL,SURAT vs INCOME TAX OFFICER, WARD 1(2)(6), SURAT

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI PAWAN SINGH, Honble & Dr.SHRI ARJUN LAL SAINI, Honble

Hearing: 13.04.2021

आदेश /O R D E R

PER PAWAN SINGH, JUDICIAL MEMBER : 1. These two appeals by the Assessee are directed against the separate orders of ld.Commissioner of Income Tax(Appeals)-2 & 1, Surat hereinafter referred as “Ld.CIT(A)” for the Ismailbhai Mushabhai Patel Vs. ITO, Ward-1(2)(6), Surat ./ ITA’s No.176/SRT/2017 & 168/SRT/2019 for A.Y’s. 2008-09 & 2009-10 assessment years (AY) 2008-09 and 2009-10 dated 09.08.2017 and 20.08.2018 respectively.

These two appeals came up hearing on 13th April 2021. The assessee has already filed separate applications for the both 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. 2008-09 FORM-3, dated 22.02.2021 vide Acknowledgment No.270399690220221 issued by PCIT, Surat-1. ii) For FORM-3, dated 22.02.2021 vide Acknowledgment No.270643690220221 issued by PCIT, Surat-1.

ISMAILBHAI MUSHABHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD 1(2)(6), SURAT