The ACIT, Circle-1, RAJKOT-GUJARAT V. Billori Cast (India) Pvt. Ltd., RAJKOT-GUJARAT

ITA 149/RJT/2014

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4379 (ITAT-RAJKOT)
• Duration Of Justice: 6 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 04-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (CONDUCTED THROUGH VIRTUAL COURT) S.NO APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. 1 ITA NO. 149/ RJT/2014 2009-10 M/S BILLORI CAST (INDIA) PVT. LTD. (AABCB2201Q) ACIT, CIRCLE - 1, RAJKOT SHRI M.J. RANPURA, CA 2 ITA NO. 184/ RJT/2015 2006-07 PARIMAL MANHARLAL DOSHI, (AAZPD3705E) ITO, WARD -2, SURENDRANAGAR SHRI D. M. RINDANI, CA 3 ITA NO. 185/ RJT/2015 2006-07 PARIMAL MANHARLAL DOSHI, (HUF) (AAAHD8386G) ITO, WARD -2, SURENDRANAGAR SHRI D. M. RINDANI, CA 4 ITA NO. 186/ RJT/2015 2006-07 MAMTABEN PARIMAL DOSHI (AEUPD0724Q) ITO, WARD -2, SURENDRANAGAR SHRI D. M. RINDANI, CA 5 ITA NO. 187/ RJT/2015 2006-07 BHIKHALAL H. PARMAR (ABUPP2602C) ITO, WARD -2, SURENDRANAGAR SHRI D. M. RINDANI, CA 6 ITA NO. 188/ RJT/2015 2006-07 SHASHIKANT H. PARMAR (ABUPP2582K) ITO, WARD -2, SURENDRANAGAR SHRI D. M. RINDANI, CA 7 ITA NO. 189/ RJT/2015 2006-07 VINODKUMAR H. PARMAR (ABUPP2581L) ITO, WARD -2, SURENDRANAGAR SHRI D. M. RINDANI, CA 8 ITA NO. 159 /RJT/2018 2013-14 KAILASHBEN DINESHBHAI PATEL (AIVPP4413F) ITO, WARD -3, MORBI SHRI VIMAL DESAI, CA 9 ITA NO. 426/ RJT/2018 2015-16 HITESH PUNAMCHAND SHAH (AGNPS8714L) ITO, WARD - 2(1), JAMNAGAR SHRI DUSHYANT MAHARSHI,CA 10 ITA NO. 427/ RJT/2015 2015-16 NISHABEN H. SHAH (ANKPS5665C) ITO, WARD - 3(5), JAMNAGAR SHRI DUSHYANT MAHARSHI,CA 11 ITA NO. 50/ RJT/2019 2014-15 CHETAN NALINKANT MANDALIYA (AQYPM9604J) ITO, WARD - 2(5), JAMNAGAR SHRI M.J. RANPURA, CA 12 ITA NO. 51/ RJT/2019 2014-15 HETAL NIRMAL MANDALIYA (ANNPM8969N) ITO, WARD - 2(5), JAMNAGAR SHRI M.J. RANPURA, CA ITA NO.149/RJT/2014 & 30 ORS.(VSV) 13 ITA NO. 35/ RJT/2019 2014-15 SMT. NISHMA TEJAS MARU (AHGPM4940C) ITO, WARD - 1(5), JAMNAGAR SHRI VIMAL DESAI, CA 14 ITA NO. 7/ RJT/2019 2015-16 SMT. NISHMA TEJAS MARU (AHGPM4940C) ITO, WARD - 2(1), JAMNAGAR SHRI VIMAL DESAI, CA 15 ITA NO. 38/ RJT/2019 2014-15 TEJAS G. MARU (AFIPM9324E) ITO, WARD - 1(5), JAMNAGAR SHRI VIMAL DESAI, CA 16 ITA NO. 411/ RJT/2018 2015-16 SMT. NEELA HARISH GUDHKA (ACIPG8789N) DCIT, CIRCLE- 1, JAMNAGAR SHRI VIMAL DESAI, CA 17 ITA NO. 410/ RJT/2018 2015-16 HARISH H. GUDHKA (HUF) (AABHH1750D) ACIT, CIRCLE- 3, JAMNAGAR SHRI VIMAL DESAI. CA 18 ITA NO. 36/ RJT/2019 2014-15 HARISH H. GUDHKA (ACIPG8786D) ACIT, CIRCLE- 1, JAMNAGAR SHRI VIMAL DESAI, CA 19 ITA NO. 231/ RJT/2019 2013-14 HARISH H. GUDHKA (ACIPG8786D) ACIT, CIRCLE- 3, JAMNAGAR SHRI VIMAL DESAI, CA 20 ITA NO. 232/ RJT/2019 2015-16 HARISH H. GUDHKA (ACIPG8786D) ACIT, CIRCLE- 3, JAMNAGAR SHRI VIMAL DESAI, CA 21 ITA NO. 233/ RJT/2019 2013-14 HARISH H. GUDHKA (HUF) (AABHH1750D) ACIT, CIRCLE- 3, JAMNAGAR SHRI VIMAL DESAI, CA 22 ITA NO. 234/ RJT/2019 2013-14 SMT. MEETA AVNISH GUDHKA (ACFPG4452R) ITO, WARD - 1(5), JAMNAGAR SHRI VIMAL DESAI, CA 23 ITA NO. 37/ RJT/2019 2014-15 SMT. MEETA AVNISH GUDHKA (ACFPG4452R) ITO, WARD - 1(5), JAMNAGAR SHRI VIMAL DESAI, CA 24 ITA NO. 08/ RJT/2019 2015-16 SMT. MEETA AVNISH GUDHKA (ACFPG4452R) DCIT, CIRCLE - 1, JAMNAGAR SHRI VIMAL DESAI, CA 25 ITA NO. 412/ RJT/2018 2015-16 SHRI AVNISH H. GUDHKA (HUF) (AACHA3011R) DCIT, JAMNAGAR SHRI VIMAL DESAI, CA 26 ITA NO. 413/ RJT/2018 2015-16 SHRI AVNISH H. GUDHKA (ACIPG8785A) DCIT, CIRCLE - 1, JAMNAGAR SHRI VIMAL DESAI, CA 27 ITA NO. 189/ RJT/2018 2014-15 JAKAP METIND P. LTD. (AAACJ5428L) DCIT, CIRCLE - 1, JAMNAGAR SHRI VIMAL DESAI, CA 28 ITA NO. 236/ RJT/2019 2015-16 CHANDULAL V. MEHTA (ADBPM1156B) DCIT, CIRCLE - 3, JAMNAGAR SHRI VIMAL DESAI, CA 29 ITA NO. 265/ RJT/2019 2015-16 EKTA MRUDUL MEHTA (AFHPM6228E) ITO, WARD - 1(3), JAMNAGAR SHRI VIMAL DESAI. CA ITA NO.149/RJT/2014 & 30 ORS.(VSV) 30 ITA NO. 442/ RJT/2018 2012-13 DHIREN M. SHAH (HUF) (AAVHS9551F) ITO, WARD - 1(3), JAMNAGAR SHRI VIPUL M. DATTANI, CA 31 IT(SS) A NO. 65/RJT/2018 2012-13 THAKARSHI G. AGHARA, MORBI (ABQPA8648H) DCIT, CIRCLE - 1, RAJKOT SHRI VIMAL DESAI, CA REVENUE BY : SHRI AMIT PRATAP SINGH , SR. D.R. / DATE OF HEARING 23/10/2020 / DATE OF PRONOUNCEMENT 26/10/2020 / O R D E R PER WASEEM AHMED - AM: THE ABOVE THIRTY ONE APPEALS FILED BY DIFFERENT ASS ESSEES ARISE FROM RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOM E TAX (APPEALS) (CIT(A)) FOR ASSESSMENT YEARS MENTIONED IN THE TI TLE CAUSE. 2. THE REGISTRY OF THE ITAT HAS SEGREGATED THE ABOV E APPEALS WHERE ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS O F VIVAD SE VISHWAS SCHEME, 2020 (VSVS). WHEN THE MATTER WAS CALLED F OR HEARING BEFORE THE BENCH, SOME OF THE ASSESSEES HAVE FILED WITHDRAWAL PURSHIS AND SOME OF THEM APPEARED THROUGH THEIR AUTHORIZED REPRESENTATIVES. THE LD. COUNSELS FOR THE ASSESSEE APPEARING FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURS UE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND COMPLIED WITH THE REQUISITE FORMALITIES, AND CONSEQUENTLY RE QUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE B E GRANTED. ITA NO.149/RJT/2014 & 30 ORS.(VSV) 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION FOR WITHDRAWAL OF THE APPEALS B Y THE RESPECTIVE ASSESSEES IN THE CIRCUMSTANCES NARRATED ON BEHALF O F THEM. 4. IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE ASSESSEES, ALL THE APPEALS ARE DISMISSED AS WITHDRA WN. 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 LI BERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR ADJUDICATI ON BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE DISMISSED AS BEING WITHDRAWN. ORDER PRONOUNCED IN THE COURT ON 26 TH OCTOBER, 2020 AT AHMEDABAD. SD/- SD/- (RAJPAL YADAV) (WASEEM AHME D) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD: DATED 26/10/2020 TRUE COPY / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! ! ' / CONCERNED CIT 4 ! ! '- / CIT (A) ) *+,! -.. / ! ! / 01 / DR, ITAT, AHMEDABAD 2 ,34 56 / GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT, RAJKOT