Thakur Mulchand Sireani, Ahmedabad V. ITO, Ward-7(2)(5), Ahmedabad

ITA 1156/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1445 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-05-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 07-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUN TANT MEMBER SL. NO. APPEAL ITA/IT(SS)A A.Y. APPELLANT RESPONDENT A.R. D.R. 1 ITA 1156/AHD/201 8 2014- 15 THAKUR MULCHAND SIRWANI (AUBPS0431N) ITO, WD- 7(2)(5), ABAD SHRI BHARAT JESWANI SHRI SHYAM PRASAD 2 ITA 1155/AHD/201 8 2014- 15 SURESH MULCHAND SIRWANI (AKQPS8663R) ITO, WD- 7(2)(5), ABAD SHRI BHARAT JESWANI SHRI SHYAM PRASAD 3 ITA 564/AHD/2019 2013- 14 SHARDABEN ASHOKKUMAR MAKHIJANI (ACLM1243J) DCIT, PANCHMAHAL, GODHRA WITHDRAW AL APPLICATI ON SHRI SHYAM PRASAD 4 ITA 230/AHD/2019 2010- 11 VINAY KAMLESH GURUKUL CHARITY TRUST (AAATV5802F)) ITO(EXEMPTIO N), WD-2, ABAD SHRI SULABH PADSHAH SHRI SHYAM PRASAD 5 ITA 231/AHD/2019 2011- 12 VINAY KAMLESH GURUKUL CHARITY TRUST (AAATV5802F)) ITO(EXEMPTIO N), WD-2, ABAD SHRI SULABH PADSHAH SHRI SHYAM PRASAD 6 ITA 232/AHD/2019 2012- 13 VINAY KAMLESH GURUKUL CHARITY TRUST (AAATV5802F)) ITO(EXEMPTIO N), WD-2, ABAD SHRI SULABH PADSHAH SHRI SHYAM PRASAD 7 ITA 233/AHD/2019 2013- 14 VINAY KAMLESH GURUKUL CHARITY TRUST (AAATV5802F)) ITO(EXEMPTIO N), WD-2, ABAD SHRI SULABH PADSHAH SHRI SHYAM PRASAD 8 ITA 234/AHD/2019 2014- 15 VINAY KAMLESH GURUKUL CHARITY TRUST (AAATV5802F)) ITO(EXEMPTIO N), WD-2, ABAD SHRI SULABH PADSHAH SHRI SHYAM PRASAD I.T.A NOS. 1156/AHD/2018 AND 7 OTHERS PAGE NO THAKUR MULCHAND SIRWANI VS. ITO AND 7 OTHERS 2 DATE OF HEARING : 29-06-2021 DATE OF PRONOUNCEMENT : 29-06-2021 /ORDER PER BENCH:- THESE EIGHT APPEALS FILED BY DIFFERENT ASSESSEES, A RISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 19 61; IN SHORT THE ACT. 2. THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHD RAW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS O F VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARI NG, THE LD. COUNSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THE Y DO NOT WANT TO PURSUE THE SAID APPEALS AND REQUESTED 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 CIR CUMSTANCES NARRATED ON BEHALF OF THE ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS. A REFERENCE HAS BE EN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS S CHEME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF T HE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD , THE AFORESAID REQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2020 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESS EES WILL BE AT LIBERTY TO I.T.A NOS. 1156/AHD/2018 AND 7 OTHERS PAGE NO THAKUR MULCHAND SIRWANI VS. ITO AND 7 OTHERS 3 FILE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE EIGHT APPEALS FILED BY DI FFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 29-06-2021 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 29/06/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,