Nileshkumar Mafatlal shah, Ahmedabad V. The ITO, Ward-5(3)(2), Ahmedabad

ITA 1003/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4244 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 12-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT) BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT SR. NO. APPEAL TYPE /NO. ASST. YEAR APPELLANT RESPONDENT APPEARAN CE FOR THE ASSESSEE 1. ITA NO.2865/AHD/2015 2011-12 FEELINGS MULTIMEDIA LTD. 102/103/104 PECIFIC PLAZA VIP ROAD, KARELIBAUG VADODARA 390 018. ITO, WARD-1(2) VADODARA. WITHDRAWAL 2. ITA NO.1003/AHD/2019 2014-15 NILESHKUMAR MAFATLA L SHAH 204, MEGH DHANUSH APARTMENTS 38, BRAHIM MITRA MANDAL SOCIETY, OLD SHARDA MANDIR ROAD, ELLISBRIDGE AHMEDABAD 380 015. PAN : AEOPS0333L ITO, WARD-5(3)(2) AHMEDABAD. JAYAMIN J. CHAUDHARI, AR 3 ITA NO.1004/AHD/2019 2014-15 PAYAL NILESHKUMAR SH AH 204, MEGH DHANUSH APARTMENTS 38, BRAHIM MITRA MANDAL SOCIETY, OLD SHARDA MANDIR ROAD, ELLISBRIDGE AHMEDABAD 380 015. PAN : ANKPS 7792 Q ITO, WARD-5(3)(2) AHMEDABAD. JAYAMIN J. CHAUDHARI, AR 4 ITA NO.1071/AHD/2018 2011-12 SHRI BHARATBHAI GOVI NDBHAI PATEL, SONA TEKRI TAL. MAHEMDABAD AT. AKLECHA, KHEDA 387 430 PAN : BPBPP5388D ITO, WARD-2 NADIAD. SHRI SUNIL TALATI, AR 5 ITA NO.2065/AHD/2018 2015-16 SUREKHA DILIPKUMAR A GARWAL 03, JAY MAHAVIR SOCIETY B/H. BOMBAY GARAGE SHAHIBAUG, AHD-380004. ITO, WARD-1(2)(4) AHMEDABAD. WITHDRAWAL 6 ITA NO.2157/AHD/2018 2010-11 TYRRELL LEITH LODGE NO.43 MASONIC HALL BPC ROAD, ALKAPURI VADODARA. DCIT(E) CIR.2, AHMEDABAD. SHRI M.K.PATEL 7. ITA 2158/AHD/2018 2011-12 -DO- ITO (EXEMPTION) BARODA. 8. ITA NO.04/AHD/2021 2013-14 -DO- 9. ITA NO.2442/AHD/2018 2010-11 MANOJ PURSHOTTAM AC HARYA A-504, GANESH SKYLINE NR.SHAYONA TILAK-3 GHATLODYA AHMEDABAD 380013. PAN : AIBPT 3286 D ITO, WARD-1(3)(3) AHMEDABAD. WITHDRAWAL 10. ITA NO.68/AHD/2019 2014-15 DEEPAK KHANCHAND DAR YANI SHOP 1, MAHALAXMI COMPLEX OPP: GHEEKANTA COURT GHEEKANTA ROAD GHEEKANTA, AHMEDABAD. PAN : ADHPD 1380 J ITO, WARD-1(2)(1) AHMEDABAD. WITHDRAWAL 11. ITA NO.2498/AHD/2018 2015-16 SHANTIDEVI AGARWAL 24, SWAGAT PALACE OPP: MADHURYA RESTAURANT ITO, WARD-3(2)(5) AHMEDABAD. WITHDRAWAL ITA NO. 2865/AHD/2015 & 16 OTHERS(VSV SCHEME) AMBLI BOPAL ROAD AHMEDABAD. PAN : AQRPA 2776 L 12. ITA NO.220/AHD/2019 2013-14 SHRI DHARMENDRA B. MEHTA PROP: VIR SYNTHETICS B/26, GHANTAKARAN MARKET NR.NEW CLOTH MARKET AHMEDABAD. PAN : AHJPM 5689 H. ITO, WARD-5(3)(4) AHMEDABAD. WITHDRAWAL 13. ITA NO.467/AHD/2019 2010-11 SHRI RAJNIKANT PRAB HUDAS MANDAVIA 801, SHEETAL APARTMENTS DIWALIPURA VADODARA PAN ACEPM 2259 F DCIT, CENT.CIR.3 VADODARA. WITHDRAWAL 14. ITA NO.803/AHD/2019 2007-08 SHRI BIDYUTKUMAR M. MAJMUDAR 16, TILAKNAGAR SOCIETY AJWA ROAD VADODARA 390 019. PA : ACIPM 0370 K ITO, WARD-4(1)(1) VADODRA. SHRI D.C.PARIKH, AR 15. ITA NO.867/AHD/2019 2014-15 SHRI JAGDISH PRASAD TIBREWAL HUF, 10, AARYAVRAT-IV OPP: YMCA CLUB S.G. HIGHWAY MAKARBA, AHMEDABAD. PAN : AACHJ 7002 F ITO, WARD-5(2)(2) AHMEDABAD. WITHDRAWAL 16. ITA NO.934/AHD/2019 2010-11 SHRI RAJAN PRIYAKAN T PARIKH 5 TH FLOOR, H.K.HOUSE ASHRAM ROAD AHMEDABAD 380009. PAN : AAYPP 7204 K ACIT, CIR.5(2) AHMEDABAD. WITHDRAWAL 17. ITA NO.1000/AHD/2019 2015-16 JAGDISH CHEHARBHAI DESAI 117, 22, RABARI VASNR.ATHAMANA DARVAJA DEHGAM, GANDHINAGAR 382 305 PA : CFQPD4589 G ITO, WARD-2 GANDHINAGAR. WITHDRAWAL SHRI SHAURYA S. SHUKLA, SR.DR PUT APPEARANCE ON BEHALF OF REVENUE / DATE OF HEARING 25-05-2021 ! /DATE OF PRONOUNCEMENT 25 -05-2021 '#/ O R D E R OUT OF ABOVE SEVENTEEN APPEALS ARE FILED BY DIFFERE NT ASSESSEES WHICH ARISE FROM RESPECTIVE ORDERS OF THE COMMISSIO NER OF INCOME TAX (APPEALS) (CIT(A)) FOR ASSESSMENT YEARS MENTIONED IN THE TITLE CAUSE. ITA NO. 2865/AHD/2015 & 16 OTHERS(VSV SCHEME) 2. THE REGISTRY OF THE ITAT HAS SEGREGATED THE ABOV E APPEALS WHERE ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTE D ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSVS). WHEN THE MATTERS WERE CALLED FOR HEA RING, SOME OF THE ASSESSEES HAVE FILED WITHDRAWAL PURSHIS AND IN OTHER CASES ASSESSEES APPEARED THROUGH THEIR AUTHORIZED REPRESENTATIVES. THE LD. COUNSELS APPEARING FOR THE ASSESSEES AT THE OUTSET HAVE SUBM ITTED THAT THEY DO NOT SEEK TO PURSUE THE ABOVE APPEALS OWING TO EXERCISE OF OPTION FOR AVAILING BENEFIT UNDER VSV SCHEME AND HAVE COMPLIED WITH THE REQUISITE FORMALITIES, AND THEREFORE, REQUESTED THAT THEIR AP PLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. ASSES SEES HAVE PLACED ON RECORD COPIES OF FORM NO.3 IN THIS BEHALF. IN OTHER WORDS, ALL THE ASSESSEE WANTS TO RESOLVE THEIR RESPECTIVE ISSUES UNDER VIVA D SE VISHWAS SCHEME, AND THEREFORE, ALL THE APPEALS ARE SOUGHT TO BE TRE ATED AS WITHDRAWAN. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION FOR WITHDRAWAL OF THE APPEALS BY T HE ASSESSEES, PROVIDED THEY COMPLY WITH ALL FORMALITIES UNDER VIVAD SE VIS HWAS ACT, 2020 TO RESOLVE THE ISSUE BY TAKING ADVANTAGE OF THE SCHEME . 4. IN THE LIGHT OF WRITTEN REQUESTS MADE ON BEHALF OF THE ASSESSEES, ALL THE APPEALS ARE TREATED AS DISMISSED AS BEING WITHD RAWN. HOWEVER, IN THE EVENT, THE ASSESSEES FAIL TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEES CONCERNED WILL BE AT L IBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS BEFORE ITAT IN ACCO RDANCE WITH LAW. ITA NO. 2865/AHD/2015 & 16 OTHERS(VSV SCHEME) 5. IN THE RESULT, ALL THE APPEALS ARE DISMISSED AS BEING WITHDRAWN UNDER VIVAD SE VISHWAS SCHEME. ORDER PRONOUNCED IN THE COURT ON 25 TH MAY, 2021 AT AHMEDABAD. SD/ - (RAJPAL YADAV) VICE-PRESIDENT AHMEDABAD; DATED 25/05/2021