Appeal details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 1079 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 11 month(s) 12 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
17-12-2020
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2012-2013
Appeal Filed On
04-01-2019
Judgement Text
, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (THROUGH WEB-BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SN ITA NO. A.Y. APPELLANT RESPONDENT A.R. (MR/MRS/MS) D.R. (MR/MRS/MS) 1 73/AHD/2019 2010-11 KAMALBEN J. PATEL 901, JALDHARA COMPLEX, OLD PADRA ROAD, VADODARA-390 007 [PAN : AAPPP 2564 B] ITO, WARD-1(2)(4), VADODARA MJ SHAH SS SHUKLA 2 85/AHD/2018 2009-10 RK TRADING COMPANY, 89, HIRABHAI MARKET, DIWAN BALLUBHAI ROAD, AHMEDABAD [PAN : AABFR 0845 B] ACIT, CIRCLE-5(3), AHMEDABAD WRITTEN SUBMISSION SS SHUKLA 3-4 13&14/AHD/19 2012-13 & 2015-16 DHIREN M. SHAH, D-13/151, NANDANVAN FLATS, NR. BHAVSAR HOSTEL, NAVA WADAJ, AHMEDABAD-380013 [PAN : BEEPS 4980 Q) JT. CIT, CENTRAL RANGE- 2, AHMEDABAD AC SHAH SS SHUKLA 5 2104/AHD/2018 2018-19 ABHISHEK B. PATEL, 68, 69, PRERNA PARK, NR. JAHALAWADI PATEL SOCIETY, AHMEDABAD [PAN: ANGPP 7059 K] ACIT, CPC-TDS, GHAZIABAD DIVYA S. AGRAWAL SS SHUKLA 6 2092/AHD/2017 2013-14 AMIT L. DHARMANI, SINDHI SOCIETY, OPP. CITY GROUND, DAHOD-389151 [PAN : AJYPD 3978 R] ITO, WARD-1, DAHOD HARDIK VORA SS SHUKLA 7# 1344/AHD/2018 2015-16 ACIT, CIRCLE3(3), AHMEDABAD DAHYABHAI N PATEL-HUF, 10, VRUNDAVAN BUNGALOWS PART- 3, THALTEJ SHILAJ ROAD, THALTEJ, AHMEDABAD [PAN : AAAHD 5068 H] SN DIVATIA SS SHUKLA / DATE OF HEARING : 17/12/2020 / DATE OF PRONOUNCEMENT: 17/12/2020 VIVAD SE VISHWAS SCHEME- WITHDRAWAL OF APPEAL BY ASSESSEE - 2 - / O R D E R PER BENCH : THE AFORESAID CAPTIONED SEVEN APPEALS ARISE FROM TH E RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS) ( CIT(A) IN SHORT ) AGAINST DIFFERENT ASSESSMENT YEARS MENTIONED IN THE CAUSE TITLE. 2. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BO TH THE PARTIES THROUGH VIDEO CONFERENCING. LEARNED COUNSEL FOR THE ASSESSEE(S), AT THE OUTSET, SUBMITTED THAT ASSESSEE(S) HAS OPTED TO AVAIL THE BENEFITS OF VIV AD SE VISHWAS SCHEME, 2020 AND HAS ALSO PLACED ON RECORD THE COPY OF FORM NO.3 BEF ORE THE TRIBUNAL IN THIS REGARD. AN APPLICATION REQUESTING FOR WITHDRAWAL OF APPEAL UNDER THE SAID SCHEME IS ALSO PLACED ON RECORD BY THE RESPECTIVE ASSESSEE(S). 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, SUBMITTED THAT HE HAS NO OBJECTION TO THE WITHDRAWAL OF APPEAL IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION AND APPLICATIO N OF THE ASSESSEE(S) FOR WITHDRAWAL OF THE APPEAL UNDER THE SCHEME VIVAD SE VISHWAS. IN THE LIGHT OF AFORESAID REQUEST MADE BY THE ASSESSEE(S), THE APPE ALS OF THE ASSESSEE(S) ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE(S) FAILS TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE(S) WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. THE APPEAL BEARING ITA NO. 1344/AHD/2018 FOR AY 2015-16 IS AN APPEAL PREFERRED BY THE REVENUE. THOUGH IT IS AN APPEAL P REFERRED BY THE REVENUE, THE LEARNED COUNSEL FOR THE ASSESSEE SHRI S.N. DIVATIA SUBMITTED THAT THE ASSESSEE HAS ALREADY SETTLED THE DISPUTE IN THE APPEAL OF THE RE VENUE; THEREFORE, ON THE BASIS OF VIVAD SE VISHWAS SCHEME- WITHDRAWAL OF APPEAL BY ASSESSEE - 3 - THE STATEMENT MADE BY THE LEARNED COUNSEL FOR THE A SSESSEE BEFORE THE BENCH AT THE TIME OF HEARING, WE DISMISS THIS APPEAL OF THE REVE NUE AS WELL. 6. IN THE RESULT, ALL SEVEN APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON 17 TH DECEMBER 2020 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (RAJPAL YADAV) VICE-PRESIDENT AHMEDABAD; DATED 17/12/2020 BIJU T., SR.PS / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '! / THE RESPONDENT. 3. & ( / CONCERNED CIT 4. ( ) ( / THE CIT(A)- 5. & , & , /DR,ITAT, AHMEDABAD, 6. 1 / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) & ITAT, AHMEDABAD 1. DATE OF DICTATION- 17.12.2020 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17.12.2020 OTHER MEMBER 17.12.2020. 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. - 17.12.2020 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT ..17.02.2020. 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK17.02.2020 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER 8. DATE OF DESPATCH OF THE ORDER
