Hitendra Pooniwala, Baroda V. The DCIT, Circle-4(2), Baroda

ITA 1419/AHD/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1891 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 09-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S. NO. APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R.(SHRI) 1. ITA NO. 1471/AHD/2019 2016-17 DHANLAXMI COTTON CO. (AAGFD2908Q) ITO, WARD-5(2)(3), AHMEDABAD M. K. PATEL 2. ITA NO. 2288/ AHD/2018 2011-12 GIRISHCHANDRA NATHALAL SHAH (ACWPS4620A) ITO, WARD-4(2)(2), AHMEDABAD WITHDRAWAL 3. ITA NO. 1419/ AHD/2019 2012-13 HITENDRA POONIWALA (AFNPP3682H) DCIT, CRICLE-4(2), BARODA WITHDRAWAL 4. ITA NO. 2268/AHD/2017 2014-15 SHRI DHANESH CHHABIDAS SHAH (AMDPS8063L) ITO, WARD-3(3)(6), AHMEDABAD TUSHAR HEMANI & PARIMAL SINGH PARMAR 5-7. ITA NOS. 1462- 1464/AHD/2015 2002-03 TO 2005- 06 SMT. KUSUMDEVI R. AGARWAL (ADXPA5271D) ITO, WARD-5(2)(5), AHMEDABAD SHRI DIVYAS S. AGRAWAL 8. ITA NO. 1550 /AHD/2018 2015-16 SHRI NITIN BHANWARLAL HARNESHA (ABEPH6230Q) ITO, WARD-6(1)(3), AHMEDABAD P. F. JAIN 9. ITA NO. 132 /AHD/2020 2016-17 SHRI RAJESHKAWAR GAJENDRASINGH SHEKHAVAT (DDOPS7358H) ITO, WARD-3(2)(9), AHMEDABAD P. F. JAIN 10. ITA NO. 2475 /AHD/2018 2010-11 SHRI SHAILESHKUMAR AMRUTBHAI PATEL (AUDPP1161A) ITO, WARD -5, KADI T.P. HEMANI & PARIMAL SINGH PARMAR 11. ITA NO. 1855 /AHD/2019 2011-12 SMT. NARAYANIBEN HARIBHAI WADHWANI (AAFPW1569F) ITO, WARD-5(2)(5), AHMEDABAD P. F. JAIN 12. ITA NO. 163 /AHD/2018 2014-15 JAYESH JITENDRAKUMAR SHAH-HUF (AAFHJ1403H) ITO, WARD-3(3)(6), AHMEDABAD WITHDRAWAL 13. ITA NO. 2507 /AHD/2017 2014-15 SH. CHANDRESH G PATEL (ACOPP7602F) ITO, WARD-3(2)(6), AHMEDABAD HARDIK VORA ITA NO. 1471/AHD/19 & 55 ORS. - 2 - 14. ITA NO. 2243 /AHD/2018 2010-11 ROMIT YOGESHKUMAR AGGARWAL (AIMPA6813H) ITO, WARD-6(1)(3), AHMEDABAD WITHDRAWAL 15. ITA NO. 2477/AHD/ 2017 2013-14 SHRI VIPUL JIVANLAL PATEL- HUF (AAEHV1770Q) ITO, WARD-3(3)(5), AHMEDABAD DHIREN SHAH 16. ITA NO. 1710 /AHD/2019 2011-12 FALGUNKUMAR MAHENDRABHAI PATEL (AJYPP3014A) DCIT, KHEDA CIRCLE, NADIAD WITHDRAWAL 17. ITA NO. 1325/AHD/2018 2014-15 SHRI NAVINBHAI G. PATEL (ABDPP5158Q) ITO, WARD-2(2)(3), AHMEDABAD HARDIK VORA 18. ITA NO. 339/AHD/2019 2010-11 GOVINDBHAI JASANGBHAI CHAUDHARI (AHXPC9935G) ITO, WARD-2, PATAN T.P. HEMANI & PARIMAL PARMAR 19- 20. ITA NOS. 259&246/AHD/ 2019 2014-15 & 2015- 16 HARNARAYAN JAYRAMDAS PATEL (AASSP2710J) ITO, WARD-1(3)(2), AHMEDABAD SANJAY R. SHAH 21. ITA NO. 463 /AHD/2019 2014-15 CHANDRIKABEN PRAVINKUMAR SHAH (BCYPS8247L) ITO, WARD-3(2)(1), AHMEDABAD M. S. CHHAJED 22. ITA NO. 1413 /AHD/2018 2014-15 SHRI KIRITKUMAR D. PATEL (ACCPP4273C) ITO, S K WARD-3, HIMATNAGAR JIMIS S. PATEL 23. ITA NO. 189 /AHD/2019 2010-11 SHRI KIRTIJUMAR CHHOTALAL PATEL (AODPP5887P) ITO, WARD-7(2)(2), AHMEDABAD WITHDRAWAL 24. ITA NO. 1777 /AHD/2018 2009-10 SMT. URMILABEN JAYANTILAL JADAV (ADYPJ7990B) ITO, WARD-4, GANDHINAGAR WITHDRAWAL 25- 27. ITA NO. 2436&2437/AHD /2018 ITA NO. 2438/AHD/2018 2014-15 & 2015-16 MEHUL VINODRAY MASHKARIA ( ABFPM0297H ) HINA MEHUL MASHKARIA ( ABFPM0297H ) DCIT, WARD-4(2), AHMEDABAD M. K. PATEL 28. ITA NO. 30/AHD/2019 2011-12 PARSHOTTAMBHAI MADHAVLAL PATEL ( ACOPP9158L ) ITO, WARD-3, GANDHINAGAR HARDIK VORA 29. ITA NO. 1882/AHD/2018 2006-07 PATEL SONALBEN TUSHARBHAI ( AAZPP4297R ) ITO, WARD-12(1), AHMEDABAD ASEEM THAKKAR 30. ITA NO. 2095/AHD/2018 2014-15 RANUKABEN VISHNUBHAI PATEL ( ABUPP2772R ) ITO, WARD-1(3)(4), AHMEDABAD WITHDRAWAL 31. ITA NO. 1204/AHD/2018 2014-15 PATEL VISHNUBHAI MATHURDAS(HUF) ( AAEHP6761P ) ITO, WARD-1(3)(4), AHMEDABAD WITHDRAWAL 32. ITA NO. 2014-15 NIKHIL VISHNUBHAI PATEL ITO, WITHDRAWAL ITA NO. 1471/AHD/19 & 55 ORS. - 3 - 1203/AHD/2018 (HUF) ( AAFHN8853D ) WARD-2(2)(3), AHMEDABAD 33. ITA NO. 2085/AHD/2018 2014-15 VIMLADEVI SURAJMAL JAIN ( AAQPJ8038B ) ITO, WARD-1(3)(5), AHMEDABAD HARDIK VORA 34. ITA NO. 1833/AHD/2018 2011-12 KISHANBHAI P PARJAPATI ( ADIPP7616E ) ITO, WARD-3(3)(2), AHMEDABAD S. N. DIVATIA 35. ITA NO. 1450/AHD/2018 2009-10 SHILPABEN A. PATEL ( AFXPP3136J ) ITO, WARD-5(3)(5), AHMEDABAD WITHDRAWAL 36. ITA NO. 2837/AHD/2017 2014-15 NILESH SHAH(HUF) ( AAFHN4618C ) ITO, WARD-7(2)(3), AHMEDABAD WITHDRAWAL 37- 38. ITA NOS. 1686&1687/AHD /2018 2015-16 ARVIND PURVESH-HUF ( AADHA6150L ) ARVIND SHASHANK-HUF ( AADH6580L ) ITO, WARD-1(2)(1), AHMEDABAD M. S. CHAJJAD 39. ITA NO. 328/AHD/2019 2015-16 KUNVARJI GROWTH CORPORATION LLP. ( AAKFK2110R ) ITO, WARD-5(2)(3), AHMEDABAD G. M. THAKOR 40. ITA NO. 843/AHD/2019 2010-11 SHRI VINODBHAI N. PATEL ( BAKPP2690G ) ITO, WARD-1, PALANPUR WITHDRAWAL 41. ITA NO. 1183/AHD/2019 2010-11 SHRI UDAYAN USHAKANT CHOKSHI ( AAYPC4448C ) ITO, WARD-4(2)(2), VADODARA WITHDRAWAL 42. ITA NO. 2506/AHD/2017 2014-15 GAURANGBHAI BIPINCHANDRA SHAH ( AXKPS8441C ) ITO, WARD-2(5), BHAVNAGAR BHAVESH SHAH 43. ITA NO. 2200/AHD/2017 2014-15 SHRI BIPINCHANDRA PREMCHAND SHAH ( ADEP0769M ) ITO, WARD-2(5), BHAVNAGAR BHAVESH SHAH 44- 45. ITA NOS. 1780/AHD/2018 & 494/AHD/2018 2013-14 ALPESH RAVJIBHAI PATEL ( AMXPP4488N ) ITO, WARD-2, NADIAD WITHDRAWAL 46. ITA NO. 2779/AHD/2017 2014-15 NELLAMBEN SANJAYKUMAR SHAH ( ADIPS1207L ) ITO, WARD-3(3)(3), AHMEDABAD S. N. DIVATIA 47. ITA NO. 654/AHD/2018 2009-10 MHN INFRAMINDS PVT. LTD. ( AABCN6305R ) ITO, WARD-3(1)(1), AHMEDABAD WITHDRAWAL 48. ITA NO. 171/AHD/2019 2015-16 MIHIR NALIN SHAH ( AMWPS1718F ) DCIT, CIRCLE-3(1)(1), AHMEDABAD SANJAY R. SHAH 49. ITA NO. 131/AHD/2019 2014-15 SHANTI CORPORATION ( ABTFS6275P ) ITO, WARD-1(2)(4), AHMEDABAD WITHDRAWAL 50. ITA NO. 2453/AHD/2018 2014-15 VILPESH CHAMPAKLAL PARIKH ( ABNPP5399P ) ITO, WARD-1(2)(4), AHMEDABAD G. M. THAKOR 51. ITA NO. 1918/AHD/2019 2011-12 KANUBHAI DHULALBHAI PRAJAPATI ( AWSPP4299A ) ITO, WARD-5(2)(5), AHMEDABAD S. N. DIVATIA 52. ITA NO. 238/AHD/2019 2015-16 NILESH ARVINDBHAI SHAH ( AQSPS7141L ) ITO, WARD-7(2)(3), AHMEDABAD WITHDRAWAL ITA NO. 1471/AHD/19 & 55 ORS. - 4 - 53. ITA NO. 2865/AHD/2017 2014-15 KINJAL AANAN DALAL ( ARHPD4399M ) ITO, WARD-3(3)(2), AHMEDABAD S. N. DIVATIA 54. ITA NO. 119/AHD/2018 2014-15 HITESH VASUDEV PARIYANI- HUF ( AAJHP3974M ) ITO, WARD-3(3)(4), AHMEDABAD S. N. DIVATIA 55. ITA NO. 1324/AHD/2019 2015-16 ATULBHAI SURYAKANT SHAH ( ADKPS6596C ) ITO, WARD-3(3)(1), AHMEDABAD S. N. DIVATIA 56. ITA NO. 1411/AHD/2018 2012-13 DIPTEE KIRIT VADALIA ( APLPV6320G ) ACIT, CENTRAL CIRCLE-1, VADODARA S. N. SOPARKAR & URVASHI SODHAN REVENUE BY : SHRI S. S. SHUKLA, SR. D.R. / DATE OF HEARING 04/12/2020 / DATE OF PRONOUNCEMENT 07/12/2020 / O R D E R PER BENCH: THE CAPTIONED FIFTY SIX APPEALS ARISE FROM THE RESP ECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL B ENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS C ALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAV E SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCI SE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. R EFERENCE WAS ALSO MADE TO WRITTEN REQUESTS IN THIS REGARD. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIR CUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. ITA NO. 1471/AHD/19 & 55 ORS. - 5 - 4. IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE CAPTIONED PARTIES, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEF IT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED W ILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BE FORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- (PRADIP KUMAR KEDIA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 07/12/2020 TRUE COPY TANMAY / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. ! ! ' / CONCERNED CIT 4. ! ! '- %&'( / CIT (A) 5. *+,'! -.. , ! %&'( ! % , %01 / DR, ITAT, AHMEDABAD 6. ,34 56( / GUARD FILE. BY ORDER / , 7&/0! &' ! %&'( ! % , %01 8 1.DATE OF DICTATION ON 07.12.2020 AS PER VSVA F ORMAT 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 07.12.2020 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 07.12.2020 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 07.12.2020 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 07.12.2020 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 07.12.2020 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER THIS ORDER PRONOUNCED ON 07/12/2020