L.R.Shri Himanshu K. Vithalani of Late Shri Kishorechandra V. Vithlani, Vadodara V. The Income Tax Officer, Ward-6(3), Baroda

ITA 1126/AHD/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0397 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 02-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos. 1126/Ahd/2019 Assessment Years : 2011-12 L.R. Shri Himanshu Kishorechandra Vithlani Of Late Shir Kiishorechandra Valjibhai Vithlani 7-10, Dharma Nagar Hsg. Society Nr.SBI, Nava Bazar, Vadodara. PAN : AATPV 8204 E Vs ITO, Ward-6(3) Vadodara. अपीलाथ / (Appellant) यथ / (Respondent) Assessee by : Ms.Kinjal Shah, CA Revenue by : Shri S.S. Shukla, Sr.DR स ु नवाई क तार ख/Date of Hearing : 23/12/2021 घोषणा क तार ख /Date of Pronouncement: 10/01/2022 आदेश/O R D E R PER RAJPAL YADAV, VICE PRESIDENT : The present appeal is at the instance of the assessee against order of ld.CIT(A)-4, Vadodara dated 2.4.2019 passed for the Asstt.Year 2011-12. 2. When the matter was called for hearing, it has brought to our notice a letter dated 22.12.2021 filed by the ld.counsel for the assessee, stating that the assessee has opted for Vivad Se Vishwas Scheme and has filed declaration in form no.1 & 2, and the designated authority has issued form no.3 dated 15.2.2021. The same are taken on record. In view of this, the assessee seeks withdrawal of the above appeal pending before the Tribunal so as to avail benefit under scheme. The ld.DR has ITA Nos.1126/Ahd/2019 2 no objection if the appeal of the assessee is treated to be withdrawn in terms of scheme opted by the assessee. 3. In the light of the above submission made by assessee, we find no reason to keep pending appeal of the assessee before the Tribunal. Accordingly, the appeal of the assessee stands dismissed. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any reasons, then the assessee will be at liberty to seek restoration of original appeal for adjudication before ITAT in accordance with law. 4. In the result, the appeal of the assessee stands dismissed under VSV scheme. Order pronounced in the Court on 10 th January, 2022 at Ahmedabad. Sd/- Sd/- (ANNAPURNA GUPTA) ACCOUNTANT MEMBER (RAJPAL YADAV) VICE-PRESIDENT Ahmedabad, Dated 10/01/2022 आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ! / The Appellant 2. "यथ! / The Respondent. 3. संबं&धत आयकर आय ु (त / Concerned CIT 4. आयकर आय ु (त)अपील (/ The CIT(A)- 5. वभागीय त न&ध ,आयकर अपील य अ&धकरण,राजोकट/DR,ITAT, Ahmedabad, 6. गाड1 फाईल /Guard file. आदेशान ु सार/ BY ORDER, सहायक पंजीकार (Asstt. Registrar) आयकर अपील य अ&धकरण, ITAT, Ahmedabad