Aanan Atishbhai Dalal, Ahmedabad V. The DCIT, Circle-3(3), Ahmedabad

ITA 1108/AHD/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7130 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 30-06-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH
• Section: 6; 5(2)

Judgement Text

आयकर अपीलीय अिधकरण, अहमदाबाद ायपी ‘‘सी’’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA No. 1108/Ahd/2019 Assessment Years : 2014-15 Aanan Atishbhai Dalal, 12/13, Spring Field Bunglows, Lad Society, Vastrapur, Ahmedabad – 380061 PAN : AHBPD 2942 E Vs The DCIT, Circle 3(3), Ahmedabad अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹त् 灹त् 灹त् 灹त् यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) Assessee by : Shri S.N. Divatia, Advocate (withdrawal application) Revenue by : Shri V.K. Singh, Sr DR सुनवाई क琉 तारीख/Date of Hearing : 02/12/2021 घोषणा क琉 तारीख /Date of Pronouncement: 02/12/2021 आदेश आदेशआदेश आदेश/O R D E R PER RAJPAL YADAV, VICE PRESIDENT : The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-tax (Appeals)-5, Ahmedabad dated 20.05.2019 passed for Assessment Year 2014-15. 2. At the time of hearing before us, none appeared on behalf the assessee. However, vide application dated 26.11.2021, the learned Counsel for the assessee submitted as under :- “This is penalty appeal and the appellant applied application under Vavad Se Vishwas Scheme 2020 for Quantum (Tax-Appeal). He had filed Form 1 & Form 2 and he received Form 3 and filed Form 4, thereafter the designated issued Form 5. It is requested to withdraw the appeal. It is requested to withdraw this appeal.” Along with the aforesaid application, the learned Counsel for the assessee also placed on record the copy of Form No.5, being the order for full and final settlement of tax arrears under the said Scheme, issued by the Principal Commissioner of Income Tax, Ahmedabad-3, in support of his claim. ITA No. 1108/Ahd/2019 Aanan Atishbhai Dalal Vs. DCIT AY : 2014-15 2 3. The learned Departmental Representative submitted that he has no objection to the withdrawal of the appeal in the circumstances narrated on behalf of the assessee. 4. We have considered the submission of the assessee for withdrawal of the appeal under the Scheme “Direct Tax Vivad se Vishwas 2020”. In the light of aforesaid request made by the learned Counsel on behalf of the assessee as also considering the Form No.5 submitted by the assessee towards the final settlement of tax arrears under Section 5(2) read with Section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (Form-5) issued by the PCIT, Ahmedabad-1, the appeal of the assessee is dismissed as withdrawn. However, in the event, the assessee fail to avail the benefit of “Vivad se Vishwas Scheme” for any bonafide reasons, then the assessee will be at liberty to seek restoration of original appeal for hearing before the ITAT in accordance with law. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 2 nd December 2021 at Ahmedabad. Sd/- Sd/- (ANNAPURNA GUPTA) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE-PRESIDENT Ahmedabad, Dated 02/12/2021 *Bt आदेश क琉 灹ितिलिप अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 / The Respondent. 3. संबंिधत आयकर आयु猴 / Concerned CIT 4. आयकर आयु猴)अपील (/ The CIT(A)- 5. िवभागीय 灹ितिनिध ,आयकर अपीलीय अिधकरण/DR,ITAT, Ahmedabad, 6. गाड榁 फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Ahmedabad