Kund Kund Kahan Digambar Jain Swadhyay Mandir Trust, RAJKOT-GUJARAT V. The Income Tax Officer (Exemption), Ward-1, RAJKOT-GUJARAT

ITA 138/RJT/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9064 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 28-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RATHI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTA NT MEMBER [CONDUCTED THROUGH E-COURT AT AH MEDABAD] KUND KUND KAHAN DIGAMBAR JAIN SWADHYAY MANDIR TRUST 2 ND FLOOR, ALAUKIK APARTMENT, NR. CHAUDHARY HIGH SCHOOL, RAJKOT PAN: AABTK1732G (APPELLANT) VS THE ITO, WARD-1, RAJKOT (RESPONDENT) REVENUE BY: SHRI S.S. RATHI, SR. D.R. ASSESSEE BY: WITHDRAWAL APPLICATION DATE OF HEARING : 16-12-2020 DATE OF PRONOUNCEMENT : 04-01- 2021 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THIS ASSESSEES APPEAL FOR A.Y. 2009-10, ARISES FRO M ORDER OF THE CIT(A)-2, RAJKOT DATED 11-03-2016, IN PROCEEDINGS UNDER SECTI ON 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. THE ASSESSEE FILED WRITTEN SUBMISSION TO WITHDRA W THE APPEAL ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 AND IN ITA NO. 138 /RJT/2016 ASSESSMENT YEAR 2009-10 I.T.A NO. 138/RJT/2016 A.Y. 2009-10 PAGE NO KUND KUND KAHAN DIGAMBAR JAIN SWADHYAY MANDIR TRUST VS. ITO 2 THEIR SUBMISSION THE ASSESSEEE HAS ALSO ENCLOSED TH E COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE APPLICA TION FILED BY THE ASSESSEE UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE OU TSET HAS SUBMITTED THAT HE DOES NOT WANT TO PURSUE THE SAID APPEAL SINCE HIS APPLICATIO N UNDER VIVAD SE VISHWAS SCHEME, 2020 HAS BEEN APPROVED BY THE INCOME TAX DE PARTMENT AND REQUESTED THAT HIS APPLICATION FOR WITHDRAWAL OF APPEAL MAY P LEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEAL IN THE CIRCUMSTANC ES NARRATED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION AND APPLICATIO N OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL AS THEIR APPLICATION HAVE BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BEEN MADE I N SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 20 20 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF THE PROVISIO N MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID R EQUEST FOR WITHDRAWAL OF APPEAL OF THE ASSESSEE TO AVAIL THE VSV SCHEME, 2020 IN AC CORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEE WILL BE AT LIBERTY TO FILE THE MISCELL ANEOUS APPLICATION TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL WITHIN THE TIM E LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 04-01-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER I.T.A NO. 138/RJT/2016 A.Y. 2009-10 PAGE NO KUND KUND KAHAN DIGAMBAR JAIN SWADHYAY MANDIR TRUST VS. ITO 3 AHMEDABAD : DATED 04/01/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT