Shri Pradip Sudhakarbhai Birewar, Ahmedabad V. The DCIT.,Cent.Circle-1(2), Ahmedabad

CO 175/AHD/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3520 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 29 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 17-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-07-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 18-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER CO No. 175/Ahd/2019 (Arising out of IT(SS)A No.2/Ahd/2019) Assessment Year : 2010-11 Shri Pradip Sudhakarbhai Birewar, A/2, 152, Arjun Tower, Bhuyangdev Char Rasta, Ghatlodia, Ahmedabad PAN : AGJPB 2106 P Vs DCIT, Central Circle 1(2), Ahmedabad Cross Objector (Original Respondent) Respondent (Original Appellant) Assessee by : Shri Sunil Talati, AR Revenue by : Shri Vijay Kumar Jaiswal, CIT-DR /Date of Hearing : 18/07/2022 /Date of Pronouncement: 18/07/2022 आदेश/O R D E R PER P.M. JAGTAP, VICE-PRESIDENT : The present Cross Objection is presented at the instance of assessee in appeal of the Revenue, i.e. IT(SS)A No.2/Ahd/2019 for Assessment Year 2010- 11. 2. We have heard the learned Representatives of both the parties. Learned Counsel for the assessee, at the outset, submitted that assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme, 2020” and has also received Certificate in Form No.3 from Designated Authority under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. Copy of the Form No.3 is placed on record before the Tribunal in this regard along with an application dated 15.07.2022 requesting for withdrawal of the cross-objection under the said scheme. Learned Counsel for the assessee thus urged that the CO filed by the assessee may kindly be permitted to be withdrawn. 3. The learned Departmental Representative submitted that he has no objection to the withdrawal of CO in the circumstances narrated on behalf of the assessee. CO No. 175/Ahd/2019 DCIT Vs. Shri Pradip Sudhakarbhai Birewar AY : 2010-11 2 4. In view of the submissions made by the assessee before the Bench as also considering the fact that the assessee has already opted to avail scheme “Vivad se Vishwas”, the CO of the assessee is dismissed as withdrawn. However, in the event if the assessee fails to avail the benefit of Vivad se Vishwas Scheme for any bonafide reasons, then the assessee will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law. 5. In the result, the CO of the assessee is dismissed as withdrawn. Order pronounced in the open Court on 18 th July, 2022 at Ahmedabad. Sd/- Sd/- (MADHUMITA ROY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad, Dated 18/07/2022 *Bt /Copy of the Order forwarded to : 1. ! / The Appellant 2. "# ! / The Respondent. 3. $%$&' # # ( / Concerned CIT 4. # # ( ) (/ The CIT(A)- 5. + , # &' , # # &' /DR,ITAT, Ahmedabad, 6. , ./ 0 /Guard file. / BY ORDER, TRUE COPY ह # $ज (Asstt. Registrar) # # &' ITAT, Ahmedabad 1. Date of dictation- 18.07.2022..........Vivad se vishwas scheme ...... 2. Date on which the typed draft is placed before the Dictating Member ...18.07.2022 ............ Other member.... 18.07.2022 .......... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ......18.07.2022 ............ 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ...18.07.2022 .... 5. Date on which the file goes to the Bench Clerk...20.07.2022 ......... 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order..................... 8. Date of Despatch of the Order..................