Yogi Cerachem Pvt. Ltd., Ahmedabad V. The DCIT, Circle-4(1)(1), Ahmedabad

ITA 1047/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6296 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 24-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNT ANT MEMBER SL. NO. APPEAL ITA A.Y. APPELLANT RESPONDENT A.R. D.R. 1 ITA 1047/AHD/2019 2015 - 16 YOGI CERACHEM P. LTD. (AAACY1533F) DCIT, CIR - 4(1)(1), ABAD SHRI A.C. SHAH SHRI S.S. SHUKLA 2 ITA 314/AHD/2018 2014 - 15 MEHULBHAI POPATLAL DHOLAKIYA (AAQPD3648D) ITO, WD - 1(1)(2) ABAD SHRI M.K. PATEL SHRI S.S. SHUKLA 3 ITA 1326/AHD/2018 2013 - 14 CHITTORGARH KOT A TOLLWAY P. LTD. (AAECC3017C) PR. CIT - 1, ABAD SHRI JAIMIN SHAH SHRI S.S. SHUKLA 4 ITA 2304/AHD/2018 2014 - 15 NAVINCHANDRA P. VYAS (HUF) (AAFHN4979L) IT O, WD - 1 (3)(4), ABAD SHRI D.K. PARIKH SHRI S.S. SHUKLA 5 ITA 2305/AHD/2018 2014 - 15 SANJIV N. VYAS (HUF), (AATHS9244P) ITO, WD - 1 (3)(5), ABAD SHRI D.K. PARIKH SHRI S.S. SHUKLA 6 ITA 1473/AHD/2018 2012 - 13 SMT. SANGITA VIKRAMBHAI DESAI (AOMPD7023G) ITO, W D - 3(3)(5), ABAD SHRI G.M. THAKORE SHRI S.S. SHUKLA 7 ITA 995/AHD/2017 2012 - 13 RAMILABEN PRADIPKUMAR DHAGAL (ADKPD1622L) ITO, WD - 5(1)(4), ABAD SHRI G.M. THAKORE SHRI S.S. SHUKLA DATE OF HEARING : 08-04-2021 DATE OF PRONOUNCEMENT : 12-04-20 21 /ORDER PER BENCH:- THESE SEVEN APPEALS FILED BY DIFFERENT ASSESSEES, A RISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 1961; IN SHORT THE ACT. 2 . THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHDR AW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VI VAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEES HAVE ALSO EN CLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING T HE APPLICATION FILED BY THE ASSESSEES UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED I.T.A NO. 1047/AHD/2019 & SIX OTHERS PAGE NO YOGI CERACHEM P. LTD. VS. DCIT & SIX OTHERS 2 FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURSUE THE SAID APPEALS AND REQUESTE D THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTAN CES NARRATED ON BEHALF OF THE ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAV E BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BEEN MADE I N SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 20 20 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF THE PROVISIO N MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID R EQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2 020 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED U N-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO F ILE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL S WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE SEVEN APPEALS FILED BY DI FFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 12-04-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 12/04/2021 I.T.A NO. 1047/AHD/2019 & SIX OTHERS PAGE NO YOGI CERACHEM P. LTD. VS. DCIT & SIX OTHERS 3 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,