Dineshbhai H. Patel, (HUF), Ahmedabad V. ITO, Ward-5(3)(3), Ahmedabad

ITA 1348/AHD/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8808 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 19-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH

Judgement Text

, ‘C’ । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI AMARJIT SINGH, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. No. 1348/Ahd/2019 ( Assess ment Ye ar : 2014-15) Di ne sh bh ai H P at e l H U F A-5 4, F F, S ha kt id h ara So cie t y, Ne ar Di ne sh Ch a mber s, B ap un ag ar, Ah me da bad - 3 80 0 24 / V s . In co me T ax Of fi ce r W ar d – 5 (3 )(3 ), Ah me da bad यी ल सं./जीआइआर सं./P A N / G IR N o . : A A C H D 7 4 6 6 F (अपील Appellant) . . ( य / Respondent) अपील र स /Appellant by : Sh ri Sa ka r Sh ar ma , A. R. य क र स / Respondent by : Shri V. K. Singh, Sr.D.R. स क र D a t e o f H e a r i n g 15/02/2022 !"# क र /D a t e o f P r o n o u n c e m e n t 16/02/2022 ORDER PER BENCH: The captioned ap peal has been filed at th e instan ce of the ass essee ag ainst th e ord er of the Co mmissioner of Inco me Tax ( Ap peals)-5, Ah med abad (‘ CI T(A)’ in short) ITA No. 1348/Ahd/2019 (Dineshbhai H Patel vs. ITO) AY. 2014-15 - 2 - vide App eal No . CI T( A)-5/ITO.Wd.5(3)(3)/10685/2018-19 dated 20.05.2019 arising in the pen alty order dated 12.03.2019 passed by th e Ass essing Officer ( AO) under s. 271(1)(c) of the Inco me Tax Act, 1961 (the Act) concerning AYs . 2014-15. 2. The caption ed assess ee has sou ght to withdraw the appeal listed above on th e ground that ass ess ee h as opted to avail benefits of ‘Vivad se Vish was S cheme, 2020’ (VSV). When the matter was called for hearing, the learned counsel for the ass ess ee at th e outset h as submitted th at he does not seek to pursue the said appeal o wing to exer cis e of option for av ailing VS V S cheme and consequently r equ ested th at his application for withdrawal of app eal may please be granted . Refer en ce was also mad e to written requ ests in this regard . 3. The learn ed Depar tmental Representativ e for the Revenu e stated that he h as no objection to withdraw th e appeal in the cir cu mstan ces n arr ated on beh alf of the ass essee. 4. In the light of written/or al requ es t made on b ehalf of the captioned ass ess ee, th e captio ned appeal is dismissed as withdrawn. Ho wev er , in the event, th e ass ess ee fails to avail the ben efit of VSV Scheme for any bonafide reasons, then th e ass ess ee concern ed will be at lib erty to seek ITA No. 1348/Ahd/2019 (Dineshbhai H Patel vs. ITO) AY. 2014-15 - 3 - restoration of original appeal for hearing before ITAT in accord an ce with law. 5. In the r esult, the captioned ap peal is dis missed as withdrawn. Sd/- Sd/- ( AM ARJIT SI NGH) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 16/02/2022 True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- $. र ज / Revenue 2. आ दक / Assessee '. सं(ं)* आयकर आय + / Concerned CIT 4. आयकर आय + - अपील / CIT (A) .. / 0 1ीय 2 2 )*3 आयकर अपील य अ)*कर#3 अ45द ( द / DR, ITAT, Ahmedabad 6. 1 78 9 इल / Guard file. By order/आद श स 3 उप/स4 यक पंजीक र आयकर अपील य अ)*कर#3 अ45द ( द । This Order pronounced in Open Court on 16/02/2022