Chaitanya Babulal Patel, Ahmedabad V. ACIT, Cirlce-5(1), Ahmedabad

ITA 114/AHD/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0522 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 28-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER S. NO. ITA/IT(SS)A NO. A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1. 114/AHD/2019 2012-13 CHAITANYA BABULAL PATEL (AAWPP5984C) ACIT CIRCLE-5(1), AHMEDABAD WITHDRAWAL R. R. MAKWANA DATE OF HEARING : 10-03-2021 DATE OF PRONOUNCEMENT : 15-03-2021 /ORDER PER: AMARJIT SINGH, ACCOUNTANT MEMBER:- THIS ASSESSEES APPEAL FOR A.Y. 2012-13, ARISES FRO M ORDER OF THE CIT(A)-5, AHMEDABAD DATED 28.12.2018, IN PROCEEDINGS UNDER SE CTION 143(3) R.W.S. 263 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. THE ASSESSEE 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. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COU NSELS FOR THE ASSESSEE AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURS UE THE SAID APPEALS SINCE THEIR APPLICATIONS UNDER VIVAD SE VISHWAS SCHEME, 2020 HA VE BEEN APPROVED BY THE INCOME TAX DEPARTMENT AND REQUESTED THAT THEIR APPL ICATIONS 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 ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION AND APPLICATIO N OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAV E BEEN APPROVED UNDER VIVAD SE I.T.A NO. 114/AHD/2019 PAGE NO. 2 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 ASSESSEE TO AVAIL THE VSV SCHEME, 20 20 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED U N-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEE WILL BE AT LIBERTY TO FI LE 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, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 15-0 3-2021 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 15/03/2021 TRUE COPY TRUE COPY / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT(A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / , STRENGTHENED PREPARATION & DELIVERY OF ORDERS IN TH E ITAT 1) DATE OF DICTATION 11/03/2021 2) DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER & OTHER MEMBER /03/2021 3) DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S. /03/2021 4) DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT /03/2021 5) DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S. /03/2021 6) DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 15/03/2021 7) DATE ON WHICH THE FILE GOES THE HEAD CLERK 8) DATE ON WHICH THE FILE GOES TO THE ASSISTANT REG ISTRAR FOR SIGNATURE ON THE ORDER 9) DATE OF DISPATCH OF THE ORDER