Maheshkumar D. Koshti, Ahmedabad V. DCIT, Circle-6(1), Ahmedabad

ITA 1085/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6211 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 01-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT) BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI AMARJIT SINH, ACCOUNTANT MEMBER ITA NO.1085/AHD/2018 / ASSTT.YEAR : 2008-09 MAHESHKUMAR D. KOSHT I 4, VRUNDALAYA FLATS GITANJALI SOCIETY GOADHANWADI TEKRA MANINAGAR AHMEDABAD 380008. PAN : ALLPK 9389 A VS. DCIT, CIR.6(1) AHMEDABAD. ( APPLICANT ) ( RESPONENT ) ASSESSEE BY : WITHDRAWAL APPLICATION REVENUE BY : SHRI S.S. SHUKLA, SR.DR / DATE OF HEARING : 27/01/2021 / DATE OF PRONOUNCEMENT: 27/01/2021 !'/ O R D E R PER RAJPAL YADAV, VICE-PRESIDENT: THE ABOVE APPEAL FILED BY THE ASSESSEE ARISES FROM ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-6, AHMEDABAD D ATED 22.2.2018 FOR ASSESSMENT YEAR 2008-09. 2. WHEN THE MATTER WAS CALLED FOR HEARING, IT IS NO TICED THAT THE ASSESSEE HAS FILED COPY OF FORM NO.1 DATED 23.12.20 20 FOR FILING DECLARATION AND UNDERTAKING IN FORM NO.2 FOR AVAILI NG BENEFIT UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IN OTHER WO RDS, THE ASSESSEE WANTS TO RESOLVE THE ISSUE WITH THE DEPARTMENT BY A VAILING BENEFIT UNDER VIVAD SE VISHWAS SCHEME, AND NECESSARY FORMAL ITIES HAVE BEEN COMPLETED, AND THEREFORE, THE APPEAL OF THE AS SESSEE REQUIRES TO ITA NO.1085/AHD/2018 2 BE WITHDRAWN IN TERMS OF SCHEME. THE LD.DR HAS NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS TREATED TO BE WITHDRAWN I N TERMS OF SCHEME OPTED BY THE ASSESSEE. 3. IN THE LIGHT OF THE ABOVE SUBMISSION MADE BY ASS ESSEE, WE FIND NO REASON TO KEEP PENDING APPEAL OF THE ASSESSEE BE FORE THE TRIBUNAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE STANDS DISM ISSED. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY REASONS, THEN THE ASSESSEE WILL BE AT LIBERTY T O SEEK RESTORATION OF ORIGINAL APPEAL FOR ADJUDICATION BEFORE ITAT IN ACC ORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED UNDER VSV SCHEME. ORDER PRONOUNCED IN THE COURT ON 27 TH JANUARY, 2021 AT AHMEDABAD. S D / - (AMARJIT SINGH) ACCOUNTANT MEMBER S D / - (RAJPAL YADAV) VICE-PRESIDENT