Namrata Nikhil Patel, Ahmedabad V. The ITO, Ward-2(2)(3), Ahmedabad

ITA 1202/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6963 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 23-04-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 10-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH (VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER S.NO. APPEAL ITA A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1 1202/AHD/2018 2014-15 NAMRATA NIKHIL PATEL, AHD (BGAPP5961Q) ITO, WD. 2(2)(3), AHD ASSESSEES WITHDRAWA L APPLICATIO N SHRI L.P. JAIN 2 320/AHD/2019 2015-16 SHREE MAHALAXMI SUPER MARKET, VADODARA (ACLFS6131M) ACIT(OSD), WD. 1(2)(5), VADODARA SHRI MANISH J. SHAH SHRI L.P. JAIN 3 1071/AHD/2019 2009-10 SMT. JAYSHREEBEN PANKAJKUMAR SHAH, GODHRA (BEZPS8644M) ITO, WD. 1, GHODHARA SHRI S.N. SOPARKAR SHRI L.P. JAIN 4 1070/AHD/2019 2010-11 SMT. PARULBEN ATULBHAI TELI, LUNAWADA (AKFPT0632A) ITO, LUNAWADA SHRI S.N. SOPARKAR SHRI L.P. JAIN 5 1931/AHD/2018 2014-15 NAVRATAN MANGILAL SHAH VADODARA (CKGPS6913J) ITO, WD. 3(1)(3), VADODARA SHRI SAKAR SHARMA SHRI L.P. JAIN 6 610/AHD/2018 2014-15 RAMESH DANAJI PRAJAPATI, AHD (ARLPP4284B) ITO, WD. 7(1)(4), AHD SHRI BHAVESH SHAH SHRI L.P. JAIN 7 1704/AHD/2018 2015-16 ASHOK SHANTILAL PATEL, AHD (AAWPP5315K) ITO, WD. 5(2)(3), AHD SHRI S.N. DIVATIA SHRI L.P. JAIN 8 770/AHD/2019 2010-11 SMT. BHUMIKABEN R. BHATT, VADODARA (ALJPB2901M) ITO, WD. 3(1)(1), VADODARA MS. ARTI N. SHAH SHRI L.P. JAIN 9 1715/AHD/2018 2015-16 SMT. JASUDBEN AMRATLAL SHAH, AHD (ASNPS6160J) ITO, WD. 5(3)(1), AHD SHRI ANKIT TALSANIA SHRI L.P. JAIN 10 2466/AHD/2018 2014-15 PARIKH MITESH CHAMPAKLAL (HUF), AHD (AAGHP7177P) ITO, WD. 1(2)(5), AHD SHRI. G.M. THAKARE SHRI L.P. JAIN 11 947/AHD/2019 2010-11 SHRI NILKANTH EDUCATION & CHARITABLE TRUST, AHD (AAGTS3584H) DCIT(EX), CIRC- 1, AHD SHRI JAIMIN DELIWALA SHRI L.P. JAIN 12 1698/AHD/2018 2015-16 MEHULBHAI CHAMPAKLAL CHOKSHI, AHD (ACAPC5467B) ITO, (INTL. TAX.- 1), AHD SHRI ANKIT CHOKSI SHRI L.P. JAIN 13 678/AHD/2016 2008-09 MONGHIBEN B SEVASHRAM TRUST, BHAVNAGAR (AABTMP3847N) ACIT (EXEMP), BHAVNAGAR SHRI. M.K. PATEL SHRI L.P. JAIN 14 2499/AHD/2018 2015-16 ANKITA RAJKUMA R THAKUR, AHD (ANSPT1144P) ITO, WD. 1(1)(1), AHD SHRI S.N. DIVATIA SHRI L.P. I.T.A NOS. 1202/AHD/2018 & 15 OTHERS PAGE N O NAMRATA NIKHIL PATEL & 15 OTHERS 2 JAIN 15 2382/AHD/2018 2014-15 BHAVIN JASWANTLAL PATEL, AHD (ABFPP3108C) ITO, WD. 1(3)(1), AHD ASSESSEES APPLICATIO N SHRI L.P. JAIN 16 239/AHD/2018 2012-13 MOHANBHAI MULJIBHAI PATEL , AHD (ADBPP0452F) ITO, WD. 3(1)(4), BARODA SHRI SURENDRA MODIANI SHRI L.P. JAIN DATE OF HEARING : 07-01-2021 DATE OF PRONOUNCEMENT : 18-01-2021 /ORDER PER BENCH:- THESE SIXTEEN APPEALS FILED BY DIFFERENT ASSESSEES, ARISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 1961; 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 OF VI VAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEEES HAVE ALSO E NCLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING T HE APPLICATIONS 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 DO NOT WANT TO PURSUE THE SAID APPEALS SINCE THEIR APPLICATIONS UNDER VIVAD SE VISHWAS SCHEME, 2020 HAVE BEEN APPROVED BY THE INCO ME TAX DEPARTMENT 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 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 I.T.A NOS. 1202/AHD/2018 & 15 OTHERS PAGE N O NAMRATA NIKHIL PATEL & 15 OTHERS 3 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 SIXTEEN APPEALS OF THE DI FFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 18-01-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 18/01/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,