Viratsingh Kalyansingh Kumpavat, Mumbai V. The ITO, S.K. Range Ward-2, Himmatnagar

ITA 1482/AHD/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7194 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 04-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA

Judgement Text

ITA No.1482/Ahd/2018 A.Y. 2014-15 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER (Conducted through Virtual Court) ITA No.1482/Ahd/2018 Assessment Year: 2014-15 Viratsingh Kalayansingh Kumpawat, vs. Income Tax Officer, 3-A/1002, Dreamz Apartment, S.K. Range, Ward-2, LBS Marg, Himmatnagar. Bhandup (W), Mumbai, Maharashtra – 400 072. [PAN – APBPK 3084 N] (Appellant) (Respondent) Appellant by : Shri Parimalsinh B. Parmar, A.R. Respondent by : Shri S.S. Shukla, Sr. D.R. Date of hearing : 01.12.2021 Date of pronouncement : 01.12.2021 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This appeal is filed by the assessee against the order dated 16.03.2018 passed by the CIT(A)-2, Ahmedabad for the Assessment Year 2014-15. 2. We have heard the Learned Representatives of both the parties through video conferencing. Ld. Counsel for the assessee, at the outset, submitted that the assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme, 2020” and has placed on record copy of the Form No.3 issued by the Designated Authority under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. An application dated 14.09.2021 requesting for withdrawal of appeal under the said Scheme is also placed on record. ITA No.1482/Ahd/2018 A.Y. 2014-15 Page 2 of 2 3. The Ld. DR 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 submissions 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 In the light of aforesaid request made by the assessee, the appeal of the assessee is dismissed as withdrawn.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 open Court on this 1 st day of December, 2021. Sd/- Sd/- (WASEEM AHMED) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 1 st day of December, 2021 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad