Shir Saileshkumar Radhakrishna Saraf, Ahmedabad V. The ITO, Ward-5(1)(5), Ahmedabad

ITA 129/AHD/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4341 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 03-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD ( CONVENED 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. 129/AHD/2020 2011-12 SAILESHKUMAR RADHAKISHANA SARAF (AKTPS8127P) ITO WARD-5(1)(5), AHMEDABAD WITHDRAWAL 2. ITA NO. 1394/AHD/2018 2014-15 KAILASHBEN JITENDRAKUMAR SHAH ( ARMPS4530J) ITO WARD-3(3)(2) AHMEDABAD S. N. DIVETIA 3. ITA NO. 198/AHD/2019 2014-15 THE KARMACHARI CO OP. CREDIT SOC. LTD. ( AAAJK1038L) DCIT CIRCLE-3(1) VADODARA MANISH J. SHAH 4. ITA NO. 362/AHD/2017 2008-09 KAILASHCHANDRA B. KALYA ( ABWPK4587D ) ITO WARD-4(1)(4) AHMEDABAD DIVYANG SHAH 5. ITA NO. 1813/AHD/2019 2009-10 TEJAS RAVINDRABHAI PATEL ( ACTPP2685B ) DCIT CIRCLE-1(1), VADODARA WITHDRAWAL 6. ITA NO. 2447/AHD/2017 2013-14 NARAYAN DYESTUFF PVT. LTD. (AAHCA0017D) ITO WARD-3(1)(1), AHMEDABAD S. N. DIVETIA 7. 1581/AHD/2018 2014-15 FORTUNE ASSETS PVT. LTD. (AABCF2956N) ITO WARD-2(1)(3), AHMEDABAD A. C. SHAH 8. 147/AHD/2020 2010-11 SANJAY SHANTILA PATEL (AAGFJ0136Q) ITO WARD-5(1)(1), AHMEDABAD S. N. DIVETIA 9. 1397/AHD/2019 2011-12 SMT. ANKITABEN PARESHKUMAR SHETH (BCBPS0875B) ITO WARD-7(2)(1), AHMEDABAD WITHDRAWAL 10. 727/AHD/2017 2010-11 POOJA BHAVESH JAIN (AYYPS0655H) ITO WARD-3(1)(3), BARODA PRAKASH D. SHAH 11. 1633/AHD/2019 2009-10 M/S. SPRINGFIELD INTERNATIONAL LTD. (AAHCS0301G) DCIT CIRCLE-2(1)(1), VADODARA WITHDRAWAL 12. 500/AHD/2019 2009-10 PIYUSHKUMAR AMRATLAL JANI (AAOPJ7531K) ITO WARD-7(1)(3), AHMEDABAD WITHDRAWAL 13. 2465/AHD/2018 2014-15 MANISH MURARILAL DAGA (ABXPD1605Q) ITO WARD-1(2)(3), AHMEDABAD WITHDRAWAL ITA NOS. 129/AHD/2020 & 12 OTHERS - 2 - REVENUE BY : SHRI L. P. JAIN, SR. D.R. / DATE OF HEARING 25/03/2021 / DATE OF PRONOUNCEMENT 28/05/2021 / O R D E R PER BENCH: THE CAPTIONED THIRTEEN APPEALS ARISE FROM THE RESPE CTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE O PTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILI NG VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLIC ATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. REFER ENCE WAS ALSO MADE TO WRITTEN REQUESTS IN THIS REGARD. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APP EALS IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE CAPTIONED PARTIES, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSES SEE ITA NOS. 129/AHD/2020 & 12 OTHERS - 3 - CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- (WASEEM AHMED) (MADHUM ITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 28/05/2021 TRUE COPY TANMAY / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. ! ! ' / CONCERNED CIT . ! ! '- $%&' / CIT (A) 5. )*+&! ,-- , ! $%&' ! $ , $/0 / DR, ITAT, AHMEDABAD 6. +23 45' / GUARD FILE. BY ORDER / , 6%//! %& ! $%&' ! $ , $/0 7 1.DATE OF DICTATION ON 25.03.2021 AS PER VSVA F ORMAT 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 25.03.2021 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. .03.2021 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .03.2021 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S .03.2021 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 28.05.2021 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 ON 28/05 /2021