Haresh Vrajlal Soni, Ahmedabad V. DCIT(Inte.Taxa.), Vadodara

ITA 1238/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1830 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 30-03-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 14-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: TUSHAR HEMANI SR; PARIMAL SINH B PARMA
• Section: 143(3); 144C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCO UNTANT MEMBER HARESH VRAJLAL SONI, 95, APPLE WOOD VILLAS, NR. SURBHI VATIKA SHELLA, AHMEDABAD-380058 PAN: BLNPS3324Q (APPELLANT) VS DY. CIT (INTL. TAX), VADODARA (RESPONDENT) REVENUE BY: SHRI LALIT P. JAIN, SR. D.R. ASSESSEE BY: SHRI TUSHAR HEMANI, SR . A.R. & SHRI PARIMAL SINH B. PARMAR, A.R. DATE OF HEARING : 22-02-2021 DATE OF PRONOUNCEMENT : 24-02-20 21 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THIS ASSESSEES APPEAL FOR A.Y. 2014-15, ARISES FRO M ORDER OF THE CIT(A)-1, AHMEDABAD DATED 27-03-2018, IN PROCEEDINGS UNDER SE CTION 143(3) R.W.S. 144C OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2 THE ASSESSEE FILED WRITTEN SUBMISSION TO WITHDRAW THE APPEAL ON THE GROUND THAT HE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VIS HWAS SCHEME, 2020. WHEN THE ITA NO. 1238/AHD/2018 ASSESSMENT YEAR 2014-15 I.T.A NO. 1238/AHD/2018 A.Y. 2014-15 PAGE NO HARESH VRAJLAL SONI VS. DY. CIT 2 MATTER WAS CALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET HAS SUBMITTED THAT HE DOES NOT WANT TO PURSUE THE SAID APPEAL AND REQUESTED THAT HIS APPLICATION FOR WITHDRAWAL OF APPEAL MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEAL IN THE CIRCUMSTANC ES NARRATED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION AND APPLICATIO N OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. A REFERENCE HAS BEEN MA DE IN 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 EQUEST FOR WITHDRAWAL OF APPEAL OF THE ASSESSEE TO AVAIL THE VSV SCHEME, 2020 IN AC CORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEE WILL BE AT LIBERTY TO FILE THE MISCELL ANEOUS APPLICATION TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL WITHIN THE TIM E LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 24-02-2021 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 24/02/2021 / COPY OF ORDER FORWARDED TO:- I.T.A NO. 1238/AHD/2018 A.Y. 2014-15 PAGE NO HARESH VRAJLAL SONI VS. DY. CIT 3 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,