Chintan Infrastructure Pvt. Ltd., Ahmedabad V. The ITO, Ward-1(1)(3), Ahmedabad

ITA 151/AHD/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3536 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 05-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: MEHUL K PATEL
• Section: 201

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD (THROUGH WEB-BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ITA NO. 151/AHD/2019 ASSESSMENT YEAR : 2009-10 CHINTAN INFRASTRUCTURE PVT. LTD., A-4, ORCHID BUNGALOW, NR. GUJARAT STEEL COMPOUND, THALTEJ, AHMEDABAD-380051 [PAN : AACCC 7351 B] VS THE INCOME TAX OFFICER, WARD 1(1)(3), AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI MEHUL K. PATEL, AR REVENUE BY : SHRI LALIT P. JAIN, SR DR / DATE OF HEARING : 11/11/2020 / DATE OF PRONOUNCEMENT: 11/11/2020 / O R D E R PER RAJPAL YADAV, VICE PRESIDENT :- THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAIN ST THE ORDER OF THE LEARNED CIT(A)-1, AHMEDABAD DATED 19TH DECEMBER 201 8 PASSED FOR ASSESSMENT YEAR 2009-10. 2. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BO TH THE PARTIES THROUGH VIDEO CONFERENCING. LEARNED COUNSEL FOR THE ASSESSE E, AT THE OUTSET, SUBMITTED THAT ASSESSEE HAS OPTED TO AVAIL THE BENEFITS OF V IVAD SE VISHWAS SCHEME, 2020 AND HAS ALSO PLACED ON RECORD THE COPY OF FOR M NOS. 1 AND 2 BEFORE THE TRIBUNAL IN THIS REGARD. AN APPLICATION DATED 24.1 0.2020 REQUESTING FOR WITHDRAWAL OF APPEAL UNDER THE SAID SCHEME IS ALSO PLACED ON RECORD. ITA NO. 151/AHD/2019 CHINTAN INFRASTRUCTURE PVT LTD VS. ITO AY : 2009-10 2 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, SUBMITTED THAT HE HAS NO OBJECTION TO THE WITHDRAWAL OF APPEA L IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION AND APPLICATIO N 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 IN THE LIGHT OF AFORESAID REQUEST MADE BY THE ASSESSEE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN.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, T HEN 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 DIS MISSED AS WITHDRAWN. SD/- SD/- ( PRADIP KUMAR KEDIA ) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE PRESIDENT AHMEDABAD, DATED /11/2020 *BT / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '! / THE RESPONDENT. 3. & ( / CONCERNED CIT 4. ( ) ( / THE CIT(A)- 5. & , & , /DR,ITAT, AHMEDABAD, 6. 1 / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) & ITAT, AHMEDABAD THIS ORDER PRONOUNCED ON 11/11/2020