Late Shri Vishnubhai Mafatlal Patel (Represent by Shashin Vishnubhai Patel), Ahmedabad V. The DCIT, Central Circle-1(1), Ahmedabad

ITA 1222/AHD/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7073 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 22-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH (Conducted Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Ms. Annapurna Gupta, Accountant Member Late Shri Vishn ubhai Mafatlal Patel(represented by Shashin Vishnub hai Patel- Legal Heir), PAN: AEH PP8757 L (Appellant) Vs The DCIT, Central Circle-1(1), Ah med abad (Resp ondent) Revenue by : Shri V. K. Sing h, Sr. D. R. Asses see b y : Ass es see’ s Withdraw al Application Date of hearing : 02-12 -2 021 Date of pronouncement : 03-12 -2 021 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:- The present appeal has been filed by the assessee against the order passed by the Commissioner of Income Tax (Appeals)-11, Ahmedabad, (in short referred to as CIT(A)), dated 11-06-2019, u/s. 220(6) of the Income Tax Act, 1961(hereinafter referred to as the “Act”) pertaining to Assessment Year (A.Y) 2009-10. ITA No. 1222/Ahd/2019 Assessment Year 2009-10 I.T.A No. 1222/Ahd/2019 A.Y. 2009-10 Page No Late Shri Vishnubhai Mafatlal Patel vs. DCIT 2 2 The assessee filed written submission to withdraw the appeal on the ground that he has opted to avail benefits of Vivad se Vishwas Scheme, 2020 and in his submission the assessee has also enclosed the copy of form no. -5 issued by the Pr. CIT,(Central), Ahmedabad approving the application filed by the assessee under the Vivad se Vishwas Scheme, 2020. 3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee. 4. We have considered the submission and application of the assessee for withdrawal of the appeal as his application has been approved under Vivad se Vishwas Scheme, 2020. A reference has been made in sub-section (2) & (3) of section 4 of Direct Tax Vivad se Vishwas Scheme, 2020 for the purpose of withdrawal of appeal. In the light of the provision made in the scheme and after considering the material on record, the aforesaid request for withdrawal of appeal of the assessee is allowed. However, in case, any issue remains un-resolved under the said scheme, then, the assessee will be at liberty to file a Miscellaneous Application to recall this order & restore the original appeal within the time limit provided in the act. I.T.A No. 1222/Ahd/2019 A.Y. 2009-10 Page No Late Shri Vishnubhai Mafatlal Patel vs. DCIT 3 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open court on 03-12-2021 Sd/- Sd/- (RAJPAL YADAV) (ANNAPURNA GUPTA) VICE PRESIDENT ACCOUNTANT MEMBER Ahmedabad : Dated 03/12/2021 आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/ आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद