Shri Mahesh P. Gandhi, Ahmedabad V. The ACIT., Circle-10, Ahmedabad

ITA 1025/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3349 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 1995-1996
• Appeal Filed On: 24-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA
• Assessee Lawyers: P D SHAH
• Keywords: Condonation of delay
• Section: 143(3)

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO. 1025/AHD/2018 ( ASSESSMENT YEAR : 1995-96) SHRI MAHESH P. GANDHI D-404, 5 TH FLOOR, DHARNIDHAR TOWER, PALDI, AHMEDABAD / VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-10, NARAYAN CHAMBERS, AHMEDABAD 380009 ./ ./ PAN/GIR NO. : ABDPG8899D ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI P. D. SHAH, A.R. / RESPONDENT BY : SHRI S. S. SHUKLA, SR.DR DATE OF HEARING 11/06/2021 !'# / DATE OF PRONOUNCEMENT 14/06/2021 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)-XVI, AHMEDABAD (CIT(A) IN SHORT), DATED 26.08.2011 ARISING IN THE ASSESSMENT ORDER DATED 30.09.2010 PA SSED BY THE ASSESSING OFFICER (AO) UNDER S. 143(3) R.W.S. 147 R .W.S. 254 OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING AY 19 95-96. ITA NO. 1025/AHD/18 [SHRI MAHESH P. GANDHI VS. ACIT] A.Y. 1995-96 - 2 - 2. THE CAPTIONED ASSESSEE HAS SOUGHT TO WITHDRAW TH E APPEAL LISTED ABOVE ON THE GROUND THAT ASSESSEE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET HAS SUBMITTED THAT HE DOES NOT SEEK TO P URSUE THE SAID APPEAL OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT HIS APPLICATION FOR WIT HDRAWAL OF APPEAL MAY PLEASE BE GRANTED. REFERENCE WAS ALSO M ADE TO WRITTEN REQUESTS IN THIS REGARD. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEAL IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. WE HAVE DULY CONSIDERED THE REQUEST OF THE ASSES SEE AND GONE THROUGH THE RECORDS. IT IS PERTINENT TO NOTE THAT APPEAL IS TIME BARRED BY 2337 DAYS. THIS DELAY HAS NOT BEEN CONDONED BY THE TRIBUNAL. THE APPLICATION FOR CONDONATION OF D ELAY IS YET TO BE ADJUDICATED. HOWEVER, THE ASSESSEE HAS APPROACH ED THE REVENUE AUTHORITIES FOR RESOLUTION OF THE TAX DEPAR TMENT UNDER VSV SCHEME, 2020. ACCORDING TO THE ASSESSEE, HIS A PPLICATION FOR AVAILING THE BENEFIT OF THE SCHEME HAS BEEN ACC EPTED BY THE REVENUE AND THE CERTIFICATE IN FORM NO.3 HAS BEEN I SSUED. COPY OF THE CERTIFICATE HAS BEEN FILED BEFORE US. THE L EARNED COUNSEL FOR THE ASSESSEE PRAYED THAT THIS APPEAL BE DISMISS ED AS WITHDRAWN AS THE ASSESSEE HAS RESOLVED HIS GRIEVANCES WITH TH E DEPARTMENT UNDER THE SCHEME. ON DUE CONSIDERATION OF THE ARGU MENT OF THE LEARNED COUNSEL FOR THE ASSESSEE, WE ARE OF THE VIE W THAT IT IS NOT FOR THE TRIBUNAL TO DETERMINE WHETHER ASSESSEE FULF ILLS CONDITIONS FOR AVAILING THE BENEFIT OF SCHEME OR NOT BECAUSE I T IS FOR THE ITA NO. 1025/AHD/18 [SHRI MAHESH P. GANDHI VS. ACIT] A.Y. 1995-96 - 3 - REVENUE AUTHORITIES TO ASCERTAIN ALL THE FACTS FOR RESOLVING THE DISPUTE WITH THE ASSESSEE UNDER THE SCHEME. BEFORE US, THE REQUEST IS BEING MADE BY THE ASSESSEE THAT HIS DISP UTE WITH THE DEPARTMENT HAS BEEN RESOLVED UNDER THE VSV SCHEME A ND CERTIFICATE IN FORM NO.3 HAS BEEN ISSUED. THEREFOR E, THE ASSESSEE DOES NOT WANT TO PURSUE HIS APPEAL ALONGWITH APPLIC ATION FOR CONDONATION OF DELAY. IT IS ALSO PERTINENT TO NOTE THAT THIS APPEAL WAS FILED ON 24 TH APRIL, 2018. CONSIDERING THE STAND OF THE ASSESSEE BEFORE US, WE ACCEPT THE REQUEST OF THE LE ARNED COUNSEL FOR THE ASSESSEE AND DISMISS THIS APPEAL AS WITHDRA WN. 5. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVA IL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE AS SESSEE WILL BE AT LIBERTY TO SEEK RESTORATION OF HIS ORIGINAL A PPEAL ALONGWITH APPLICATION FOR CONDONATION OF DELAY FOR HEARING BE FORE TRIBUNAL IN ACCORDANCE WITH LAW. WITH THE ABOVE OBSERVATION , THIS APPEAL IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, THE CAPTIONED APPEAL IS DISMISSED AS WITHDRAWN. SD/- SD/- (RAJPAL YADAV) (PRADIP KUMA R KEDIA) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD: DATED 14/06/2021 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / THIS ORDER PRONOUNCED ON 14/06/2021 ITA NO. 1025/AHD/18 [SHRI MAHESH P. GANDHI VS. ACIT] A.Y. 1995-96 - 4 - DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56)