Patel Ambalal Laxmandas Ni Co., Ahmedabad V. The ACIT, Central CIrcle-2(3), Ahmedabad

ITA 1019/AHD/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8811 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 13-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 27

Judgement Text

, ‘C’ । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI AMARJIT SINGH, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. Nos. 1015, 1017 & 1019/Ahd/2019 ( Assess ment Ye ars : 2 009-10, 2010-11 & 2011-12) Pat el A mb al al L ax ma nd as Ni C o. 29 7, Sa hj an an d Ma rke t, 1 s t Fl oor , Pa nk or N ak a , Rat an po le , Ah me da bad - 38 00 01 / V s . As st. C o mmi ss io ne r o f In co me T ax Ce ntr al C ir cle – 2 ( 3), Aa yk a r Bh av an , As hra m Ro ad, A h med ab ad यी ल सं./ ीआ आर सं./P A N / G IR N o . : A A H P F 1 8 1 8 J (अपील Appellant) . . ( य / Respondent) अपील र स /Appellant by : Sh ri Su re sh G an dh i , A .R . य क र स / Respondent by : Shri V. K. Singh, Sr.D.R. स क र D a t e o f H e a r i n g 15/02/2022 !"# क र /D a t e o f P r o n o u n c e m e n t 16/02/2022 ORDER PER BENCH: The captioned three appeals have been filed at the instance of the assessee against the common order of the Commi ssioner o f Inco me Tax (Appeals)-12, Ahmedabad ITA No. 1015, 1017 & 1019/Ahd/2019 (Patel Ambalal Laxmandas Ni Co. vs. ACIT ) AYs. 2009-10, 2010-11 & 2011-12 - 2 - (‘C IT(A)’ in sh ort) vide Appeal No. CIT (A)-12/53/CC- 2(2)/2017-18, CIT(A)-12/64,65,66/CC-2(3)/2018-19 dated 27.05.2019 arising in the penalty orders dated 20.06.2017 (in A.Y.2009-10), 22.06.2018 (in A.Ys. 2010-11 & 2011-12) passed by the Assessing Officer (AO) under s. 27 1-B of the Income Tax Act, 1961 (the Act ) concerning AYs. 2009-10, 2010-11 & 2011-12. 2. The captioned assessee has sought to withdraw the all appeals listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vish was Sche me , 2020’ (VSV). When the matte rs were called for hearing, the learne d counsel for the assessee at the outset has submitted that he does not seek to pursue the said appeals owi ng to exercise of option for availing VSV Sc heme and conse quently requested that his applications for withdrawal o f ap peals may please be granted. Reference was also made to written requests in this regard. 3. The learned Depart mental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circu mstances narrated on behalf of the assessee . 4. In the light of written/oral request made on behalf of the captioned assessee, all the appeals are dismissed as withdrawn. However, in the event, the assessee fail s to avail the benefit of VSV Sche me fo r any bonafide reasons, then the assessee concern ed will be at lib erty to seek rest oration of ITA No. 1015, 1017 & 1019/Ahd/2019 (Patel Ambalal Laxmandas Ni Co. vs. ACIT ) AYs. 2009-10, 2010-11 & 2011-12 - 3 - original appeals for hearing before IT AT in accordance with law. 5. In the result, all t hree captioned appeals are dismissed as withdrawn. Sd/- Sd/- ( AM ARJIT SI NGH) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 16/02/2022 True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- $. र / Revenue 2. आ दक / Assessee '. सं(ं)* आयकर आय + / Concerned CIT 4. आयकर आय + - अपील / CIT (A) .. / 0 1ीय 2 2 )*3 आयकर अपील य अ)*कर#3 अ45द ( द / DR, ITAT, Ahmedabad 6. 1 78 9 ल / Guard file. By order/आद श स 3 उप/स4 यक पं ीक र आयकर अपील य अ)*कर#3 अ45द ( द । This Order pronounced in Open Court on 16/02/2022