Pinal Chirag Shah, Ahmedabad V. The ITO, ward-7(2)(4), Ahmedabad

ITA 1173/AHD/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9114 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 15-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S. NO. APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R.(SHRI) 1. ITA NO. 1173/AHD/2019 2014-15 PINAL CHIRAG SHAH (AVVPS9076N) ITO WARD-7(2)(4), AHMEDABAD WITHDRAWAL 2. ITA NO. 579/AHD/2014 2011-12 SATISHKUMAR AMBALAL PATEL ( AENPP1345M) ACIT CIRCLE-6 AHMEDABAD S. N. DIVATIA 3. ITA NO. 1304/AHD/2018 2013-14 SHRI NITIN ISHWARBHAI PATEL ( AAIFG7253R) ITO WARD-3(3)(3), AHMEDABAD M. S. CHHAJAD 4. ITA NO. 930/AHD/2019 2014-15 JAGDISH RASIKLAL DAVE (AHOPD5126D) ITO WARD-2(1)(1), AHMEDABAD WITHDRAWAL 5. ITA NO. 2128/AHD/2018 2014-15 SHRI KEYUR SATHYANARAYAN SHAH ( DAPPS1526B ) ITO WARD-3(1)(3) VADODARA MANISH SHAH 6. ITA NO. 2129/AHD/2018 2014-15 SMT. KAMLA SATYANARAYAN SHAH ( AJFPS4494L ) ITO WARD-3(1)(3) VADODARA -DO- 7. ITA NO. 2204/AHD/2018 2014-15 SONAL JIGNESH SHAH ( AHHPS2036A ) ITO WARD-2(2)(5) AHMEDABAD M. S. CHHAJAD 8. ITA NO. 144/AHD/2020 2014-15 PRADEEP RAMRICHPAL SHARMA ( AECPS5476E ) ACIT PANCHMAHAL CIRCLE, GODHARA WITHDRAWAL 9. ITA NO. 1796/AHD/2018 2013-14 APARNA K SANT ( AGBPS8962J ) ITO WARD-4(1)(1), VADODARA WITHDRAWAL 10. ITA NO. 2911/AHD/2017 2007-08 SMT. SAROJBEN HASHMUKHBHAI KHETANI ( ADDPK5734D ) ACIT CENTRAL CIRCLE-2(4), AHMEDABAD G. K. CHOKSHI & CO. 11. ITA NO. 2203/AHD/2018 2014-15 JIGNESH JITENDRAKUMAR SHAH ( AELPS5332J ) ITO WARD-2(2)(3), AHMEDABAD WITHDRAWAL 12. ITA NO. 1342/AHD/2017 2013-14 SANJAYKUMAR SUVALAL JAISWAL (ABKPJ9619D) DCIT CIR. 2(2), AHMEDABAD K. C. THAKER 13. ITA NO. 1304/AHD/2019 2010-11 SHRI SANDIP YOGENDRA JOSHI ( ACJPJ1918P ) ITO WARD-5, KADI, MEHSANA WITHDRAWAL 14. ITA NO. 1077/AHD/2019 2010-11 ROHITKUMAR NARANBHAI PATEL ( AVOPP7104M ) ITO WARD-4, MEHSANA DIVYA AGARWAL ITA NOS. 1173/AHD/19 & 17 OTHERS - 2 - 15. ITA NO. 145/AHD/2020 2015-16 PRADEEP RAMRICHPAL SHARMA ( AECPS5476E ) ACIT PANCHMAHAL CIRCLE, GODHARA WITHDRAWAL 16. ITA NO. 1096/AHD/2019 2014-15 SHRI DILIPK UMAR SIREMAL HUMAD ( AAEPH3126J ) DCIT CIRCLE-4(2)(1), VADODARA WITHDRAWAL 17. ITA NO. 2138/AHD/2018 2015-16 SHRI JITENDRA V. SHUKLA ( AQGPS9498K ) ITO SK, WARD-3 HIMATNAGAR M. K. PATEL 18. ITA NO. 2135/AHD/2018 2014-15 PRAVINCHANDRA SHANTILAL VALANI ( AANPV8332R ) ITO WARD-5(3)(3), AHMEDABAD WITHDRAWAL REVENUE BY : SHRI R.R. MAKWANA, SR. D.R. & SHRI S. S. SHUKLA, SR. D.R. / DATE OF HEARING 07/01/2021 / DATE OF PRONOUNCEMENT 08/01/2021 / O R D E R PER BENCH: THE CAPTIONED EIGHTEEN APPEALS ARISE FROM THE RESPE CTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL B ENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS C ALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAV E SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCI SE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. R EFERENCE WAS ALSO MADE TO WRITTEN REQUESTS IN THIS REGARD. 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 ASSESSEE. ITA NOS. 1173/AHD/19 & 17 OTHERS - 3 - 4. IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE CAPTIONED PARTIES, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEF IT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED W ILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BE FORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- (WASEEM AHMED) (MADHUM ITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 08/01/2021 TRUE COPY TANMAY / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. ! ! ' / CONCERNED CIT . ! ! '- $%&' / CIT (A) 5. )*+&! ,-- , ! $%&' ! $ , $/0 / DR, ITAT, AHMEDABAD 6. +23 45' / GUARD FILE. BY ORDER / , 6%//! %& ! $%&' ! $ , $/0 7 1.DATE OF DICTATION ON 08.01.2021 AS PER VSVA F ORMAT 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 08.01.2021 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. .01.2021 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .01.2021 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 08.01.2021 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 08.01.2021 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER THIS ORDER PRONOUNCED ON 08/01/2021