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

CO 176/AHD/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3489 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-07-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 18-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, अहमदाबाद यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI PRAMOD M JAGTAP, VICE PRESIDENT & MS. MADHUMITA ROY, JUDICIAL MEMBER S. No. Appeal A.Y. Appellant (PAN NO.) Respondent A.R.(Shri) 1. C.O. No. 176/Ahd/2019 2011-12 Shri Pradip Sudhakarbhai Birewar (AGJPB2106P) DCIT Cent. Cir-1(2), Ahmedabad Sunil Talati Respondent by : Shri Vijay Kumar Jaiswal, CIT DR स ु नवाई क तार ख / Date of Hearing 18.07.2022 घोषणा क तार ख /Date of Pronouncement 20.07.2022 आदेश/O R D E R PER MADHUMITA ROY, JM: The captioned Cross Objection has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)- 11, Ahmedabad (‘CIT(A)’ in short), dated 04.10.2018 arising in the order dated 21.10.2019 passed by the DCIT, Central Circle-1(2), Ahmedabad under Section 143(3)/153A of the Income Tax Act, 1961 (the Act) concerning AY 2011-12. 2. When the matter was called for hearing, it is pointed out to the Bench that the assessee has filed declaration and undertaking in Form No. 3 as per provisions of the Direct Tax Vivad Se Vishwas Act, 2020 for availment of the benefit under the scheme. In view of this, the Ld. Counsel for the assessee submitted that assessee does not want to pursue the said appeal owing to exercise of option for availing VSV Scheme and it has complied with the requisite formalities, and sought permission for I T A N o . 1 7 6 / A h d / 2 0 1 9 A . Y . 2 0 1 1 - 1 2 - 2 - withdrawal of appeal before the Tribunal. The Ld. Counsel has placed on record copy of Form No. 3. 3. The Ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee. 4. In the light of written requests made on behalf of the captioned party, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law. 5. In the result, the captioned Cross objection is dismissed as withdrawn. Sd/- Sd/- (PRAMOD M JAGTAP) (MADHUMITA ROY) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad: Dated 20 /07/2022 TRUE COPY TANMAY आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. राज"व / Revenue 2. आवेदक / Assessee 3. संबं'धत आयकर आय ु *त / Concerned CIT. आयकर आय ु *त- अपील / CIT (A) 5. वभागीय त न'ध, आयकर अपील य अ'धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड5 फाइल / Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील य अ'धकरण, अहमदाबाद । 1 . D a t e o f d i c t a t i o n o n 1 9 . 0 7 . 2 0 2 2 A s p e r V S V A Fo r m a t 2 . D a t e o n w h i c h t h e t y p e d d r a f t i s p l a c e d b e f o r e t he D i c t a t i n g M e m b e r 1 9 . 0 7 . 2 0 2 2 3 . D a t e o n w h i c h t h e a p p r o v e d d r a f t c o m e s t o t h e S r .P . S . / P . S . . 0 7 . 2 0 2 2 4 . D a t e o n w h i c h t h e f a i r o r d e r i s p l a c e d b e f o r e t h e D i c t a t i n g M e m b e r f o r p r o n o u n c e m e n t . 0 7 . 2 0 2 2 5 . D a t e o n w h i c h t h e f a i r o r d e r c o m e s b a c k t o t h e S r. P . S . / P . S 2 0 . 0 7 . 2 0 2 2 6 . D a t e o n w h i c h t h e f i l e g o e s t o t h e B e n c h C l e r k 2 1 . 0 7 . 2 0 2 2 7 . D a t e o n w h i c h t h e f i l e g o e s t o t h e H e a d C l e r k ... ... ... .... 8 . T h e d a t e o n w h i c h t h e f i l e g o e s t o t h e A s s t t . R e gi s t r a r f o r s i g n a t u r e o n t h e o r d e r ... ... ... ... ... ... ... ... 9 . D a t e o f D e s p a t c h o f t h e O r d e r ... ... ... This Order pronounced on /07/2022