M/s. Prosil Silicones Private Limited, Vadodara V. The Income Tax Officer, Ward-2(1)(2), Vadodara

ITA 1213/AHD/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5058 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 16-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 6; 5(2)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No. 1213/Ahd/2017 Assessment Years : 2012-13 M/s. Prosil Silicones Pvt Ltd., E-30, GIDC, Manjusar, Savli, Vadodara-391175 PAN : AADCP 7171 K Vs Income Tax Officer, Ward 2(1)(2), Vadodara / (Appellant) / (Respondent) Assessee by : None Revenue by : Smt. Leena Lal, Sr. DR /Date of Hearing : 07/04/2022 /Date of Pronouncement: 07/04/2022 आदेश / O R D E R PER P.M. JAGTAP, VICE-PRESIDENT : This appeal filed by the assessee is directed against the order of the Commissioner of Income-Tax (Appeals)-2, Vadodara dated 23.02.2017 passed for the Assessment Year 2012-13. 2. At the time of hearing fixed in this case today, none has appeared on behalf of the assessee; however, it is observed that the assessee has submitted the Certificate in Form No.3 from Designated Authority under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 and Form No.4 regarding the intimation of payment made under the VsV Scheme, alongwith Form No. 5 issued by the Principal Commissioner of Income Tax- 1, Vadodara towards the full and final settlement of tax arrears under the said Scheme, which are placed on record. In view of the above, the learned Departmental Representative submitted that she has no objection to the withdrawal of the appeal. ITA No. 1213/Ahd/2017 M/s. Prosil Silicones Pvt Ltd Vs. ITO AY : 2012-13 2 3. In the light of above discussion as also considering the Form No.5 submitted by the assessee towards the final settlement of tax arrears under Section 5(2) read with Section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 issued by the PCIT-1, Vadodara, the appeal of the assessee is dismissed as withdrawn. However, in any event, if the assessee fails to avail the benefit of “Vivad se Vishwas Scheme” for any bonafide reasons, then the assessee will be at liberty to seek restoration of original appeal for hearing before the ITAT in accordance with law. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 7 th April, 2022 at Ahmedabad. Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad, Dated 07/04/2022 *Bt /Copy of the Order forwarded to : 1. ! / The Appellant 2. "# ! / The Respondent. 3. $%$&' # # ( / Concerned CIT 4. # # ( ) (/ The CIT(A)- 5. + , # &' , # # &' /DR,ITAT, Ahmedabad, 6. , ./ 0 /Guard file. / BY ORDER, TRUE COPY ह # $ज (Asstt. Registrar) # # &' ITAT, Ahmedabad 1. Date of dictation- ...07.04.2022 ...VsV Scheme.... 2. Date on which the typed draft is placed before the Dictating Member ......07.04.2022 ...... Other member ...07.04.2022 .................. 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ...07.04.2022 ............... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement....07.04.2022. 5. Date on which the file goes to the Bench Cler......... 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order..................... 8. Date of Despatch of the Order..................