Ajay Folding Works, Ahmedabad V. The ITO, Ward-3(2)(6), Ahmedabad

ITA 1445/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6073 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 18-09-2019
• 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. 732/AHD/2019 2015-16 MOHIT KAILASHCHANDRA AGRAWAL (AAOPA1191N) ITO WARD-5(2)(5), AHMEDABAD AJIT P. SARDESENA 2. ITA NO. 733/AHD/2019 2015-16 MOHIT KAILASHCHANDRA AGRAWAL-HUF ( AAKHM0055R) ITO WARD-5(2)(5), AHMEDABAD AJIT P. SARDESENA 3. ITA NO. 1445/AHD/2019 2010-11 AJAY FOLDING WORKS ( AAFFA2061G ) ITO WARD-3(2)(6), AHMEDABAD KISAN MEHTA 4. ITA NO. 2456/AHD/2018 2015-16 SACHINKUMAR HIMATLAL MODI ( BWQPM2100J ) ITO WARD-2(2)(5), AHMEDABAD M. K. PATEL 5. ITA NO. 730/AHD/2019 2015-16 KAILASH CHANDRA AGRAWAL ( AATPA6584E ) ITO WARD-5(2)(5), AHMEDABAD AJIT P. SARDESENA 6. ITA NO. 731/AHD/2019 2015-16 KAILASH CHANDRA AGRAWAL-HUF ( AACHK9956K ) ITO WARD-5(2)(5), AHMEDABAD -DO- 7. ITA NO. 1745/AHD/2018 2010-11 HEMABEN R. MANIAR ( AFRPM1136P) ITO PATAN-WARD-5, MEHSANA S. N. DIVATIA 8. ITA NO. 3091/AHD/2016 2012-13 M/S. WOODS & MOODS PROPERTIES PVT. LTD. ( AABCW0833B) ITO WARD-2(1)(4), VADODARA M. J. SHAH 9. ITA NO. 347/AHD/2015 2010-11 NAGARJUN PHARMACEUTICALS P. LTD. ( AABCN4122E ) ITO WARD-5(1), AHMEDABAD PRITESH SHAH REVENUE BY : SHRI S. S. SHUKLA, SR. D.R. / DATE OF HEARING 21/04/2021 / DATE OF PRONOUNCEMENT 23/04/2021 / O R D E R PER BENCH: THE CAPTIONED NINE APPEALS ARISE FROM THE RESPECTIV E ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AGAINST DIFFERENT ASSESSMENT YEARS. ITA NOS.732/AHD/19 & 08 OTHERS - 2 - 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MA TTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESS EE AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. REFERENCE 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 CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 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 BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEA LS FOR HEARING BEFORE 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 23/04/2021 TRUE COPY TANMAY / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. ! ! ' / CONCERNED CIT . ! ! '- $%&' / CIT (A) 5. )*+&! ,-- , ! $%&' ! $ , $/0 / DR, ITAT, AHMEDABAD 6. +23 45' / GUARD FILE. BY ORDER / , 6%//! %& ! $%&' ! $ , $/0 7 THIS ORDER PRONOUNCED ON 23/04/2021