Salasar Laminates Ltd., , Ahmedabad V. The DY.CIT, Circle-4(1)(1), Ahmedabad

ITA 1227/AHD/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 9093 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 23-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

, ‘A’ । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. No. 1227/Ahd/2019 ( Assess ment Ye ar : 2015-16) Sa la sar L a mi na tes Li mit ed 30 6, 3 r d Flo or , Is co n Mal l, Nr. J od hp ur C ro ss Ro ad, Sat el li te, A h med ab ad - 38 00 15 / V s . Dy . C o mmi s si on er of In co me- tax Cir cl e – 4(1 )( 1) , Ah me da bad यी लेख सं./जीआइआर सं./P A N / G IR N o . : A A C C M 7 8 9 1 E (अपील Appellant) . . ( य / Respondent) अपील र से/Appellant by : Sh ri Pa ri ma ls in h B. Pa r mar , A. R. य क र से / Respondent by : Shri S. S. Shukla, Sr.D.R. स क र ख D a t e o f H e a r i n g 09/02/2022 !"# क र ख /D a t e o f P r o n o u n c e m e n t 10/02/2022 ORDER PER MAHAVIR PRASAD, JM: The captioned ap peal has been filed at th e instan ce of the ass essee ag ainst th e ord er of the Co mmissioner of ITA No. 1227/Ahd/2019 (Salasar Laminates Ltd. vs. DCIT ) AY 2015-16 - 2 - Inco me Tax ( Ap peals)-8, Ah med abad (‘ CI T(A)’ in short) vide Appeal No . CI T(A)-89/10252/17-18, dated 0 6.06.2019 arising in th e as sess ment ord er d ated 13.11.2017 passed by the Ass essing Of ficer (AO) under s. 143(3) of the Inco me Tax Act, 1961 (the Act) con cerning AY. 2015-16. 2. The caption ed assess ee has sou ght to withdraw the appeal listed above on th e ground that ass ess ee h as opted to avail benefits of ‘Vivad se Vish was S cheme, 2020’ (VSV). When the matter was called for hearing, the learned counsel for the ass ess ee at th e outset h as submitted th at he does not seek to pursue the said appeal o wing to exer cis e of option for av ailing VS V S cheme and consequently r equ ested th at his application for withdrawal of app eal may please be granted . Refer en ce was also mad e to written requ ests in this regard . 3. The learn ed Depar tmental Representativ e for the Revenu e stated that he h as no objection to withdraw th e appeal in the cir cu mstan ces n arr ated on beh alf of the ass essee. 4. In the light of written/or al requ es t made on b ehalf of the captioned ass essee, th e appeal is dis missed as withdrawn. Ho wev er , in the event, th e ass ess ee fails to avail the ben efit of VSV Scheme for any bonafide reasons, then th e ass ess ee concern ed will be at lib erty to seek ITA No. 1227/Ahd/2019 (Salasar Laminates Ltd. vs. DCIT ) AY 2015-16 - 3 - restoration of original appeal for hearing before ITAT in accord an ce with law. 5. In the r esult, the captioned ap peal is dis missed as withdrawn. Sd/- Sd/- ( WASEEM AHMED) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 10/02/2022 True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- $. र ज / Revenue 2. आ ेदक / Assessee '. सं(ं)* आयकर आय + / Concerned CIT 4. आयकर आय + - अपील / CIT (A) .. / 0 1ीय 2 2 )*3 आयकर अपील य अ)*कर#3 अ45द ( द / DR, ITAT, Ahmedabad 6. 1 78 9 इल / Guard file. By order/आदेश से3 उप/स4 यक पंजीक र आयकर अपील य अ)*कर#3 अ45द ( द । This Order pronounced in Open Court on 10/02/2022