Shri Raghavan K. Nair, Baroda V. The Income Tax Officer, Ward-1(2)(2), Baroda

ITA 1127/AHD/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6297 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 08-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A 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 1127/AHD/2017 2007 - 08 SHRI RAGHUVAN K. NAIR (ACVPN0272G) ITO, WD - 1(2)((2), BARODA SHRI M.K. PATEL SHRI S.S. SHUKLA 2 3382/AHD/2014 2003 - 04 DIPAK N. GANDHI HUF (AAAHG9618L) ACIT, CIRC LE - 10, ABAD SHRI S.N. DIVATIA SHRI S.S. SHUKLA 3 819/AHD/2016 2012 - 13 VADODARA ENVIRO CHANEL LTD. (AAACE8486B) ACIT, CIRCLE - 1(1)(2), VADODARA SHRI M.J. SHAH SHRI S.S. SHUKLA 4 889/AHD/2019 2014 - 15 SHRI RAMESHBHAI AMTHABHAI DESAI (ABPPD0852R) ADDL. CIT , RANGE-1(2), ABAD SHRI G.M. THAKOR SHRI S.S. SHUKLA 5 36/AHD/2016 2012 - 13 ZIRCAR CRUCIBLE PVT. LTD. (AAACZ0650L) ACIT, MEHSANA CIRCLE, MEHSANA SHRI S.N. SOPARAKAR WITH SHRI PARIN SHAH SHRI S.S. SHUKLA DATE OF HEARING : 08-04-2021 DATE OF PRONOUNCEMENT : 12-04-20 21 /ORDER PER BENCH:- THESE FIVE APPEALS FILED BY DIFFERENT ASSESSEES, AR ISE 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 FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY I.T.A NO. 1127/AHD/2017 & FOURS OTHERS PAGE NO RAGHVAN K. NAIR VS. ITO & FOUR OTHERS 2 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 FIVE APPEALS FILED BY DIF FERENT 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 / COPY OF ORDER FORWARDED TO:- I.T.A NO. 1127/AHD/2017 & FOURS OTHERS PAGE NO RAGHVAN K. NAIR VS. ITO & FOUR OTHERS 3 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,