Veenita Enterprise Pvt. Ltd., Ahmedabad V. The Dy.Commissioner of Income Tax, Central Circle-1(1), Ahmedabad

ITA 1197/AHD/2016

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4277 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 09-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA
• Assessee Lawyers: M K PATEL

Judgement Text

ITA NOS.19/AHD/2020, 1197 & 1198/AHD/2016 & IT(SS) A NO.50/AHD/2016 A.YS. 2009-10, 2007-08, 2008-09 & 2011-12 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (CONDUCTED THROUGH VIRTUAL COURT) ITA NO.19/AHD/2020) ASSESSMENT YEAR: 2009-10 UBS ENTERPRISES P. LTD., VS. INCOME TAX OFFICER, 201, SWAYAM COMPLEX, WARD 4(1)(4), AHMEDABAD. NEAR VIPUL DUDHIYA, STADIUM CIRCLE, NAVRANGPURA, AHMEDABAD 380 009. [PAN AABCA 3033 F] (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M K PATEL, A.R. RESPONDENT BY : SHRI S.S. SHUKLA, SR. D.R. ITA NOS.1197 & 1198/AHD/2016) ASSESSMENT YEARS: 2007-08 & 2008-09 VEENITA ENTERPRISE PVT. LTD., VS. DCIT, CENTRAL CI RCLE 1(1), 512/10, ROAD NO.4, AHMEDABAD. KATHWADA GIDC, PHASE-2, KATHWADA, AHMEDABAD 382 330. [PAN AACCV 2331 G] (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DIVYANG SHAH, A.R. RESPONDENT BY : SHRI S.S. SHUKLA, SR. D.R. IT(SS)A NO.50/AHD/2016 ASSESSMENT YEAR: 2011-12 DCIT, CENTRAL CIRCLE-1(1), VS. VISHNUBHAI MAFATLAL PATEL, AHMEDABAD. 11, HINDU COLONY, OPP. SARDAR PATEL STADIUM, NAVRANGPURA, AHMEDABAD 380 009. [PAN AEHPP 8757 L] (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.S. SHUKLA, SR. D.R. RESPONDENT BY : SHRI TUSHAR HEMANI, SR. ADVO CATE SHRI P.B. PARMAR, A.R. ITA NOS.19/AHD/2020, 1197 & 1198/AHD/2016 & IT(SS) A NO.50/AHD/2016 A.YS. 2009-10, 2007-08, 2008-09 & 2011-12 PAGE 2 OF 3 DATE OF HEARING : 30.09.2021 DATE OF PRONOUNCEMENT : 30.09.2021 O R D E R PER BENCH : THESE APPEALS FILED BY THE DIFFERENT ASSESSEES AND REVENUE ARISE FROM THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) AGAINST DIFFERENT ASSESSMENT YEARS. 2. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BOT H THE PARTIES THROUGH VIDEO CONFERENCING. LEARNED COUNSELS FOR THE ASSESSEES, AT THE OUTSET, SUBMITTED THAT ASSESSEES HAVE OPTED TO AVAIL THE BENEFITS OF VIVA D SE VISHWAS SCHEME 2020 AND HAVE ALSO PLACED ON RECORD COPIES OF FORM NO.3 BEFO RE THE TRIBUNAL IN THIS REGARD. APPLICATIONS IN THIS REGARD REQUESTING FOR WITHDRAW AL OF APPEALS UNDER THE SAID SCHEME ARE ALSO PLACED ON RECORD. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTE D THAT HE HAS NO OBJECTION TO THE WITHDRAWAL OF THE APPEALS IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS UNDER THE SSHEME VIVAD S E VISHWAS. IN THE LIGHT OF AFORESAID REQUESTS MADE BY THE ASSESSEES, ALL THE A PPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEES FA IL TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEES WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BE FORE THE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE COURT ON THIS 30 TH DAY OF SEPTEMBER, 2021. SD/- SD/- WASEEM AHMED RAJPAL YADAV (ACCOUNTANT MEMBER) (VICE PRESIDENT) AHMEDABAD, THE 30 TH DAY OF SEPTEMBER, 2021 PBN/* ITA NOS.19/AHD/2020, 1197 & 1198/AHD/2016 & IT(SS) A NO.50/AHD/2016 A.YS. 2009-10, 2007-08, 2008-09 & 2011-12 PAGE 3 OF 3 COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER UE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD