Shri Mahendra Chimanlal Vora, Ahmedabad V. ITO, Ward-1(2)(3), Ahmedabad

ITA 1274/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6584 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 27-04-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 17-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N J VYAS
• Assessee Lawyers: S N DIVATIA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO.1274/AHD/2018 ( / ASSESSMENT YEAR : 2013-14) SHRI MAHENDRA CHIMANLAL VORA 203, SHAHVAT NR. MITHAKHALI SIX ROADS NAVRANGPURA, AHMEDABAD / VS. THE ITO WARD-12(3) AHMEDABAD ./ ./ PAN/GIR NO. : AALPV5031 F ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI S.N. DIVATIA, AR / RESPONDENT BY : SHRI N.J. VYAS, SR.DR / DATE OF HEARING 06/04/2021 !'# / DATE OF PRONOUNCEMENT 07/04/2021 / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER THE CAPTIONED APPEAL ARISES FROM THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-10, AHMEDABAD [CIT(A)] DATED 28/03/2018 FOR ASSESSMENT YEAR 2013-14. 2. THE CAPTIONED ASSESSEE HAS SOUGHT TO WITHDRAW HI S ABOVE APPEAL ON THE GROUND THAT HE HAS OPTED TO AVAIL BE NEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WA S CALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE OU TSET HAS SUBMITTED THAT ASSESSEE DOES NOT SEEK TO PURSUE THE SAID APP EAL OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONS EQUENTLY ITA NO.1274/AHD/2018 SHRI MAHENDRA CHIMANLAL VORA VS. ITO ASST.YEAR: 2013-14 -2- REQUESTED THAT HIS REQUEST 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 CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF ORAL REQUEST MADE ON BEHALF OF T HE CAPTIONED ASSESSEE, THE APPEAL IS DISMISSED AS WITHDRAWN. HO WEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF V SV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEF ORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED AS WITHDRAWN. THIS ORDER PRONOUNCED IN OPEN COURT ON 07 / 04/2021 SD/- SD/- ( PRADIP KUMAR KEDIA ) ( MAHAVIR PRA SAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 07/ 04 /2021 &.. , .'../ T.C. NAIR, SR. PS !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ()* + / CONCERNED CIT 4. + ( ) / THE CIT(A)-10, AHMEDABAD 5. ./0 '')* , )*# , ( / DR, ITAT, AHMEDABAD 6. 034 5 / GUARD FILE. / BY ORDER, //TRUE COPY// . ' // / / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD