Jayendrabhai Mavjibhai Desai (L/H of Late Shri Mavjibhai Haribhai Desai), Gandhinagar V. The Income tax Officer,Ward-3, Mehsana

ITA 1483/AHD/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1486 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 4 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: 06-05-2020
• Assessment Year: 2005-2006
• Appeal Filed On: 05-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: P M MEHTA
• Section: 271(1)(c)

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 JAYENDRABHAI MAVJIBHAI DESAI, L/H OF LATE, MAVJIBHAI HARIBHAI DESAI VADSAR, GANDHINAGAR PAN: AUQPR1853G (APPELLANT) VS THE ITO, WARD-3, MEHSANA (RESPONDENT) REVENUE BY: SHRI KAMLESH MAKWANA, SR. D.R. ASSESSEE BY: SHRI P.M MEHTA, A.R. DATE OF HEARING : 03-12-2020 DATE OF PRONOUNCEMENT : 10-12-20 20 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THESE THREE APPEALS FILED BY ASSESSEES APPEAL FOR A.Y. 2005-06 TO 2007-08, ARISE FROM ORDER OF THE CIT(A), GANDHINAGAR, AHMEDA BAD, IN PROCEEDINGS UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961; IN S HORT THE ACT. 2 THE ASSESSEE FILED WRITTEN SUBMISSION REQUESTING T HEREIN THAT HE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 AND IN HIS SUBMISSION THE ASSESSEE HAS ALSO ENCLOSED THE COPY OF FORM NOS. -1 & 2 FILED BY THE ASSESSEE UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR ITA NO. 1483, 1484 & 1485/AHD/2018 ASSESSMENT YEAR 2005-06, 2006-07 & 2007-08 I.T.A NO. 1483 TO 1485/AHAD/2018 A.Y. 2005-0 6 TO 2007-08 PAGE NO SHRI JAYENDRABHAI MAVJIBHAI DESAI VS. ITO 2 HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE OU TSET HAS SUBMITTED THAT HE DOES NOT WANT TO PURSUE THE SAID APPEALS AS HE HAS FILED APP LICATION UNDER VIVAD SE VISHWAS SCHEME, 2020 AND REQUESTED THAT HIS APPLICATION FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTAN CES NARRATED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION AND APPLICATIO N OF THE ASSESSEE FOR CONSIDERATION UNDER VIVAD SE VISHWAS SCHEME, 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 APPEALS. IN THE LIGHT OF THE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID REQUEST FOR WITHDRAWAL OF APPEALS OF THE ASSESSEE TO AVAIL THE VSV SCHEME, 2020 IN ACCORDANCE 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 MISCELLANEOUS APPLICATION TO RECALL THIS ORDER TO R ESTORE THE ORIGINAL APPEALS WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE THREE APPEALS FILED BY TH E ASSESSEE ARE 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 I.T.A NO. 1483 TO 1485/AHAD/2018 A.Y. 2005-0 6 TO 2007-08 PAGE NO SHRI JAYENDRABHAI MAVJIBHAI DESAI VS. ITO 3 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,