Sandeep Biharilal Shah (Prop.of M/s.Bhumi Hospital), Vadodara V. The ACIT, Circle-3(1), Vadodaa

ITA 1372/AHD/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6011 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 27-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, अहमदाबाद ायपी ‘‘सी’’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. 1372/Ahd/2019 Assessment Years : 2016-17 Sandeep Biharilal Shah, Proprietor of M/s. Bhumi Hospital, M/s. Bhumi Hospital, Hujarat Paga Road, Vododara-390001 PAN : AFMPS 4254 B Vs The ACIT, Circle 3(1), Vadodara / (Appellant) / (Respondent) Assessee by : Shri J.O. Parikh, CA Revenue by : Shri Mukesh Kumar Sharma, Sr DR /Date of Hearing : 20/12/2021 /Date of Pronouncement: 21/12/2021 आदेश/O R D E R PER RAJPAL YADAV, VICE PRESIDENT : The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-1, Vadodara dated 27 th June 2019 passed for Assessment Year 2016-17. 2. We have heard the Learned Representatives of both the parties through video conferencing. Learned Counsel for the Assessee, at the outset, submitted that assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme, 2020” and has received Certificate in Form No.3 from Designated Authority under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. Copy of the Form No.3 is placed on record before the Tribunal in this regard. An application dated 17.11.2021 requesting for withdrawal of appeal under the said scheme is also placed on record. ITA No. 1372/Ahd/2019 Sandeep Biharilal Shah Vs. ACIT AY : 2016-17 2 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 application of the assessee for withdrawal of the appeal under the scheme “Vivad se Vishwas”. In the light of aforesaid request made by the assessee, the appeal of the assessee is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of Vivad se Vishwas Scheme for any bonafide reasons, then the assessee will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 21 st December 2021 at Ahmedabad. Sd/- Sd/- (WASEEM AHMED) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE-PRESIDENT Ahmedabad, Dated 21/12/2021 *Bt /Copy of the Order forwarded to : 1. ! / The Appellant s 2. "# ! / The Respondent. 3. $%$&' # # ( / Concerned CIT 4. # # ( ) (/ The CIT(A)- 5. + , # &' , # # &' /DR,ITAT, Ahmedabad, 6. , ./ 0 /Guard file. / BY ORDER, TRUE COPY ह # $ज (Asstt. Registrar) # # &' ITAT, Ahmedabad