Jay Ganesh Auto Centre, Rajkot V. The DCIT, Circle-3(1), Rajkot

ITA 122/RJT/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9249 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 23-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (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. 41/RJT/2020 2011-12 GITABEN GARASONDIYA ( APEPG3586Q) ITO WARD-2(1)(2), RAJKOT S. G. BHUPTANI 2. ITA NO. 122/RJT/2019 2008-09 JAY GANESH AUTO CENTRE ( AACFJ9163F ) DCIT CIRCLE-3(1), RAJKOT D. D. SHAH / RESPONDENT BY : SHRI S. S. RATHI, SR. DR / DATE OF HEARING 03/08/2021 / DATE OF PRONOUNCEMENT 05/08/2021 O R D E R PER BENCH: THE CONCERNED TWO APPEALS FILED BY SAME ASSESSEE AR ISE 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 ENCLO SED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE APPL ICATIONS 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 HA VE 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 INCOME TAX DEPARTMEN T AND REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE B E 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. ITA NOS.41/RJT/2020 & 02 OTHERS - 2 - 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 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, 2020 IN A CCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO FILE THE MISCELLANE OUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TIME LIM IT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL CAPTIONED APPEALS OF THE SAME ASSESSEES ARE DISMISSED AS WITHDRAWN. SD/- SD/- (WASEEM AHMED) (MA DHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 05/08/2021 TANMAY TRUE COPY / COPY OF ORDER FORWARDED TO:- / REVENUE ! / ASSESSEE ' #$#%& ' / CONCERNED CIT ( ') *- / CIT (A) ./0122%&3 *-*%&3*45$ / DR, ITAT, AHMEDABAD 6178 9:- / GUARD FILE. BY ORDER / 3 / ( DY./ASSTT.REGISTRAR) , ; / ITAT, RAJKOT 1.DATE OF DICTATION ON 03.08.2021 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 03.08.2021 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. .08.2021 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR . P.S./P.S 05 .08.2021 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 05 .08.2021 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 IN OPEN COURT ON 05/08/2021