Sheeladevi S. Gupta, Ahmedabad V. The ITO, Ward-3(3)(7), Ahmedabad

ITA 1405/AHD/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1491 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 13-05-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 25-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH (VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER SMT. SHEELADEVI S. GUPTA AHMEDABAD-380015 PAN: ABZPG3639F (APPELLANT) VS THE ITO, WARD-3(3)(7), AHMEDABAD (RESPONDENT) REVENUE BY: SHRI KAMLESH MAKWANA, SR. D.R. ASSESSEE BY: SHRI GAURAV NAHTA, A.R . DATE OF HEARING : 03-12-2020 DATE OF PRONOUNCEMENT : 10-12-20 20 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THIS ASSESSEES APPEAL FOR A.Y. 2013-14, ARISES FRO M ORDER OF THE CIT(A)-3, AHMEDABAD DATED 03-05-2018, IN PROCEEDINGS UNDER SE CTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. THE ASSESSEE FILED WRITTEN SUBMISSION TO WITHDRAW T HE APPEAL ON THE GROUND THAT SHE IS GOING TO OPT TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COU NSEL FOR THE ASSESSEE AT THE OUTSET HAS SUBMITTED THAT HE DOES NOT WANT TO PURSU E THE SAID APPEAL AS HE HAS REQUESTED THAT HIS APPLICATION FOR WITHDRAWAL OF AP PEAL MAY PLEASE BE GRANTED. ITA NO. 1405/AHD/2018 ASSESSMENT YEAR 2013-14 I.T.A NO. 1405/AHD/2018 A.Y. 2013-14 PAGE NO SMT. SHEELADEVI S. GUPTA VS. ITO 2 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 UNDER VIVAD SE VISHWAS SCH EME, 2020. A REFERENCE HAS BEEN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEA L. IN THE LIGHT OF THE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID REQUEST FOR WITHDRAWAL OF APPEAL OF THE A SSESSEE TO AVAIL THE VSV SCHEME, 2020 IN ACCORDANCE WITH LAW IS ALLOWED. HO WEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, T HE ASSESSEE WILL BE AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATION TO RECALL THIS O RDER TO RESTORE THE ORIGINAL APPEAL WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 10-12-2020 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT AC COUNTANT MEMBER AHMEDABAD : DATED 10/12/2020 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. I.T.A NO. 1405/AHD/2018 A.Y. 2013-14 PAGE NO SMT. SHEELADEVI S. GUPTA VS. ITO 3 BY ORDER/ , / ,