Shri Hemal B. Vaghela, Gandhinagar V. The Income Tax Officer, Ward-1, Gandhinagar

ITA 134/AHD/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8703 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 23-04-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 16-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE HONBLE MR. JUSTICE P. P. BHATT, PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO. 134/AHD/2017 ( ASSESSMENT YEAR : 2011-12) HEMAL B. VAGHELA L/H. OF LT. SHRI BHARATSINH G. VAGHELA, PLOT NO. 259, KISANNAGAR, SECTOR-26, GANDHINAGAR-382026 / VS. I.T.O. WARD-1, GANDHINAGAR ./ ./ PAN/GIR NO. : AAOPW6175G ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI MANISH J. SHAH, A.R. / RESPONDENT BY : SHRI VINOD TANWANI, SR.DR DATE OF HEARING 20/07/2020 !'# / DATE OF PRONOUNCEMENT 22/07/2020 / O R D E R PER JUSTICE P. P. BHATT; PRESIDENT: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), GANDHINAGAR (CIT(A) IN SHORT), DATED 28.11.2016 A RISING IN THE ASSESSMENT ORDER DATED 28.08.2015 PASSED BY THE ASS ESSING OFFICER (AO) UNDER S. 143(3) R.W.S. 263 OF THE INCOME TAX ACT, 1 961 (THE ACT) CONCERNING AY 2011-12. ITA NO. 134/AHD/17 [HEMAL B. VAGHELA VS. ITO] A.Y. 2011-12 - 2 - 2. IN THE CAPTIONED APPEAL, THE ASSESSEE HAS RAISED SEVERAL GROUNDS SEEKING TO IMPUGN THE FIRST APPELLATE ORDER DATED 2 8.11.2016 ARISING FROM THE ASSESSMENT ORDER DATED 28.08.2015 PASSED UNDER S.143(3) R.W.W. 263 OF THE ACT. 3. WHEN THE MATTER WAS CALLED FOR HEARING, LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUTSET, ADVERTED TO AN APPLICATION DATED 11.07.2020 MOVED BY THE ASSESSEE SEEKING WITHDRAWAL OF CAPTION ED APPEAL PENDING BEFORE ITAT AND POINTED OUT THAT THE ASSESSEE HAS T AKEN STEPS TO AVAIL THE ONGOING BENEVOLENT SCHEME FORMULATED UNDER DIR ECT TAX VIVAD SE VISHWAS ACT, 2020 (VSVA IN SHORT). THE LEARNED CO UNSEL POINTED OUT THAT NECESSARY FORMS AS STIPULATED UNDER THE GOVERN ING SCHEME HAS BEEN FILED BY THE ASSESSEE BEFORE THE DESIGNATED AUTHORI TY AND CERTAIN AMOUNT OF TAXES ON DISPUTED AMOUNT HAS ALSO BEEN PAID. TH E LEARNED COUNSEL, THEREAFTER, ADVERTED TO SUB-SECTION (2) & (3) OF SE CTION 4 OF VSVA AND SUBMITTED THAT IT IS ENJOINED UPON ASSESSEE, IN TAN DEM, TO WITHDRAW PENDING APPEAL IN ORDER TO AVAIL ONGOING VSV SCHEME MEANT FOR REDRESSAL OF DISPUTE IN RESPECT OF PENDING INCOME T AX LITIGATION AND THEREBY ENABLE THE ASSESSEE TO ENJOY PEACE OF MIND FROM LONG-DRAWN AND VEXATIOUS LITIGATION PROCESS. THE LEARNED COUNSEL THUS ESSENTIALLY SUBMITTED THAT THE ASSESSEE DOES NOT SEEK TO PRESS THE GROUNDS RAISED ON MERITS AND SEEKS LEAVE OF THE TRIBUNAL TO WITHDRAW THE CAPTIONED APPEAL PENDING FOR ADJUDICATION WITH A VIEW TO MARCH AHEAD AND COMPLETE ALL REQUISITE PROCEDURAL FORMALITIES ENVISAGED UNDER TH E SCHEME. 4. THE LEARNED DR FOR THE REVENUE STATED THAT HE HA S NO OBJECTION TO THE PROPOSAL FOR WITHDRAWAL OF APPEAL IN THE CIRCUM STANCES NARRATED ON BEHALF OF THE ASSESSEE. 5. WE HAVE CONSIDERED THE AVERMENTS MADE ON BEHALF OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. A REFERENCE HAS BEEN MADE TO SUB-CLAUSE (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISH WAS ACT, 2020 FOR THE PURPOSES OF WITHDRAWAL OF APPEAL. IT MAY BE PE RTINENT TO EXTRACT THE RELEVANT PROVISIONS OF THE ACT FOR A READY REFERENC E TO ADDRESS THE POINT: ITA NO. 134/AHD/17 [HEMAL B. VAGHELA VS. ITO] A.Y. 2011-12 - 3 - 4. FILING OF DECLARATION AND PARTICULARS TO BE FUR NISHED.(1) THE DECLARATION REFERRED TO IN SECTION 3 SHALL BE FILED BY THE DECLARANT BEFORE THE DESIGNATED AUTHORITY IN SUCH FORM AND VERIFIED IN S UCH MANNER AS MAY BE PRESCRIBED. (2) UPON THE FILING THE DECLARATION, ANY APPEAL PEN DING BEFORE THE INCOME-TAX APPELLATE TRIBUNAL OR COMMISSIONER (APPE ALS), IN RESPECT OF THE DISPUTED INCOME OR DISPUTED INTEREST OR DISPUTED PE NALTY OR DISPUTED FEE AND TAX ARREAR SHALL BE DEEMED TO HAVE BEEN WITHDRAWN F ROM THE DATE ON WHICH CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 IS I SSUED BY THE DESIGNATED AUTHORITY. (3) WHERE THE DECLARANT HAS FILED ANY APPEAL BEFORE THE APPELLATE FORUM OR ANY WRIT PETITION BEFORE THE HIGH COURT OR THE SUPREME COURT AGAINST ANY ORDER IN RESPECT OF TAX ARREAR, HE SHAL L WITHDRAW SUCH APPEAL OR WRIT PETITION WITH THE LEAVE OF THE COURT WHEREVER REQUIRED AFTER ISSUANCE OF CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 AND FURNISH PROOF OF SUCH WITHDRAWAL ALONG WITH THE INTIMATION OF PAYMENT TO THE DESIGNATED AUTHORITY UNDER SUB-SECTION (2) OF SECTION 5. (4) ------------------------------------- (5) ------------------------------------- (6) ------------------------------------- (7) -------------------------------------' 6. IN THE LIGHT OF EXPLICIT POSTULATIONS MADE IN TH E SCHEME AS NOTED ABOVE AND HAVING REGARD TO THE CATEGORICAL STANCE T AKEN ON BEHALF OF THE ASSESSEE FOR WITHDRAWAL OF PENDING APPEAL IN CONSEN SUS WITH THE REVENUE, WE ENDORSE THE AFORESAID REQUEST FOR WITHD RAWAL IN AFFIRMATIVE TO ENABLE THE ASSESSEE TO AVAIL THE VSV SCHEME IN A CCORDANCE WITH LAW. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED AS WITHDRAWN. SD/- SD/- (PRADIP KUMAR KEDIA) (JUSTICE P. P. BHATT) ACCOUNTANT MEMBER PRESIDE NT AHMEDABAD: DATED 22/07/2020 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT THIS ORDER PRONOUNCED ON 22/07/2020 ITA NO. 134/AHD/17 [HEMAL B. VAGHELA VS. ITO] A.Y. 2011-12 - 4 - 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) , C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE HONBLE MR. JUSTICE P. P. BHATT, PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO. 134/AHD/2017 ( ASSESSMENT YEAR : 2011-12) HEMAL B. VAGHELA L/H. OF LT. SHRI BHARATSINH G. VAGHELA, PLOT NO. 259, KISANNAGAR, SECTOR-26, GANDHINAGAR-382026 / VS. I.T.O. WARD-1, GANDHINAGAR ./ ./ PAN/GIR NO. : AAOPW6175G ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI MANISH J. SHAH, A.R. / RESPONDENT BY : SHRI VINOD TANWANI, SR.DR DATE OF HEARING 20/07/2020 !'# / DATE OF PRONOUNCEMENT 22/07/2020 / O R D E R PER JUSTICE P. P. BHATT; PRESIDENT: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), GANDHINAGAR (CIT(A) IN SHORT), DATED 28.11.2016 A RISING IN THE ASSESSMENT ORDER DATED 28.08.2015 PASSED BY THE ASS ESSING OFFICER (AO) UNDER S. 143(3) R.W.S. 263 OF THE INCOME TAX ACT, 1 961 (THE ACT) CONCERNING AY 2011-12. ITA NO. 134/AHD/17 [HEMAL B. VAGHELA VS. ITO] A.Y. 2011-12 - 2 - 2. IN THE CAPTIONED APPEAL, THE ASSESSEE HAS RAISED SEVERAL GROUNDS SEEKING TO IMPUGN THE FIRST APPELLATE ORDER DATED 2 8.11.2016 ARISING FROM THE ASSESSMENT ORDER DATED 28.08.2015 PASSED UNDER S.143(3) R.W.W. 263 OF THE ACT. 3. WHEN THE MATTER WAS CALLED FOR HEARING, LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUTSET, ADVERTED TO AN APPLICATION DATED 11.07.2020 MOVED BY THE ASSESSEE SEEKING WITHDRAWAL OF CAPTION ED APPEAL PENDING BEFORE ITAT AND POINTED OUT THAT THE ASSESSEE HAS T AKEN STEPS TO AVAIL THE ONGOING BENEVOLENT SCHEME FORMULATED UNDER DIR ECT TAX VIVAD SE VISHWAS ACT, 2020 (VSVA IN SHORT). THE LEARNED CO UNSEL POINTED OUT THAT NECESSARY FORMS AS STIPULATED UNDER THE GOVERN ING SCHEME HAS BEEN FILED BY THE ASSESSEE BEFORE THE DESIGNATED AUTHORI TY AND CERTAIN AMOUNT OF TAXES ON DISPUTED AMOUNT HAS ALSO BEEN PAID. TH E LEARNED COUNSEL, THEREAFTER, ADVERTED TO SUB-SECTION (2) & (3) OF SE CTION 4 OF VSVA AND SUBMITTED THAT IT IS ENJOINED UPON ASSESSEE, IN TAN DEM, TO WITHDRAW PENDING APPEAL IN ORDER TO AVAIL ONGOING VSV SCHEME MEANT FOR REDRESSAL OF DISPUTE IN RESPECT OF PENDING INCOME T AX LITIGATION AND THEREBY ENABLE THE ASSESSEE TO ENJOY PEACE OF MIND FROM LONG-DRAWN AND VEXATIOUS LITIGATION PROCESS. THE LEARNED COUNSEL THUS ESSENTIALLY SUBMITTED THAT THE ASSESSEE DOES NOT SEEK TO PRESS THE GROUNDS RAISED ON MERITS AND SEEKS LEAVE OF THE TRIBUNAL TO WITHDRAW THE CAPTIONED APPEAL PENDING FOR ADJUDICATION WITH A VIEW TO MARCH AHEAD AND COMPLETE ALL REQUISITE PROCEDURAL FORMALITIES ENVISAGED UNDER TH E SCHEME. 4. THE LEARNED DR FOR THE REVENUE STATED THAT HE HA S NO OBJECTION TO THE PROPOSAL FOR WITHDRAWAL OF APPEAL IN THE CIRCUM STANCES NARRATED ON BEHALF OF THE ASSESSEE. 5. WE HAVE CONSIDERED THE AVERMENTS MADE ON BEHALF OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. A REFERENCE HAS BEEN MADE TO SUB-CLAUSE (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISH WAS ACT, 2020 FOR THE PURPOSES OF WITHDRAWAL OF APPEAL. IT MAY BE PE RTINENT TO EXTRACT THE RELEVANT PROVISIONS OF THE ACT FOR A READY REFERENC E TO ADDRESS THE POINT: ITA NO. 134/AHD/17 [HEMAL B. VAGHELA VS. ITO] A.Y. 2011-12 - 3 - 4. FILING OF DECLARATION AND PARTICULARS TO BE FUR NISHED.(1) THE DECLARATION REFERRED TO IN SECTION 3 SHALL BE FILED BY THE DECLARANT BEFORE THE DESIGNATED AUTHORITY IN SUCH FORM AND VERIFIED IN S UCH MANNER AS MAY BE PRESCRIBED. (2) UPON THE FILING THE DECLARATION, ANY APPEAL PEN DING BEFORE THE INCOME-TAX APPELLATE TRIBUNAL OR COMMISSIONER (APPE ALS), IN RESPECT OF THE DISPUTED INCOME OR DISPUTED INTEREST OR DISPUTED PE NALTY OR DISPUTED FEE AND TAX ARREAR SHALL BE DEEMED TO HAVE BEEN WITHDRAWN F ROM THE DATE ON WHICH CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 IS I SSUED BY THE DESIGNATED AUTHORITY. (3) WHERE THE DECLARANT HAS FILED ANY APPEAL BEFORE THE APPELLATE FORUM OR ANY WRIT PETITION BEFORE THE HIGH COURT OR THE SUPREME COURT AGAINST ANY ORDER IN RESPECT OF TAX ARREAR, HE SHAL L WITHDRAW SUCH APPEAL OR WRIT PETITION WITH THE LEAVE OF THE COURT WHEREVER REQUIRED AFTER ISSUANCE OF CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 AND FURNISH PROOF OF SUCH WITHDRAWAL ALONG WITH THE INTIMATION OF PAYMENT TO THE DESIGNATED AUTHORITY UNDER SUB-SECTION (2) OF SECTION 5. (4) ------------------------------------- (5) ------------------------------------- (6) ------------------------------------- (7) -------------------------------------' 6. IN THE LIGHT OF EXPLICIT POSTULATIONS MADE IN TH E SCHEME AS NOTED ABOVE AND HAVING REGARD TO THE CATEGORICAL STANCE T AKEN ON BEHALF OF THE ASSESSEE FOR WITHDRAWAL OF PENDING APPEAL IN CONSEN SUS WITH THE REVENUE, WE ENDORSE THE AFORESAID REQUEST FOR WITHD RAWAL IN AFFIRMATIVE TO ENABLE THE ASSESSEE TO AVAIL THE VSV SCHEME IN A CCORDANCE WITH LAW. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED AS WITHDRAWN. SD/- SD/- (PRADIP KUMAR KEDIA) (JUSTICE P. P. BHATT) ACCOUNTANT MEMBER PRESIDE NT AHMEDABAD: DATED 22/07/2020 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT THIS ORDER PRONOUNCED ON 22/07/2020 ITA NO. 134/AHD/17 [HEMAL B. VAGHELA VS. ITO] A.Y. 2011-12 - 4 - 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56)