M/s. Kaushik Outdoor Publicity Pvt Ltd., Ahmedabad V. The ITO, Ward-2(1)(2), Ahmedabad

ITA 1544/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9113 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 14-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHAURYA SHUKLA
• Section: 143(3)

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 1544/AHD/2018 ( / ASSESSMENT YEAR: 2010-11) M/S. KAUSHIK OUTDOOR PUBLICITY PVT. LTD. 2 ND FLOOR, 1, GANDHIBAUG SOCIETY, OPP. THAKORBHAI DESAI HALL, LAW GARDEN CIRCLE, ELLISBRIDGE, AHMEDABD-380006 / VS. ITO WARD-2(1)(2), AHMEDABAD ./ ./ PAN/GIR NO. : AADCK0639H ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : WITHDRAWAL / RESPONDENT BY : SHRI SHAURYA SHUKLA, SR.DR / DATE OF HEARING 11/12/2020 !'# / DATE OF PRONOUNCEMENT 08/01/2021 $%/ O R D E R PER BENCH: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, AHMEDABAD (CIT(A) IN SHORT), DATED 05.06.2018 ARI SING IN THE ASSESSMENT ORDER DATED 15.12.2017 PASSED BY THE ITO , WARD-2(1)(2), AHMEDABAD UNDER SECTION 143(3) R.W.S. 147 OF THE IN COME TAX ACT, 1961 (THE ACT) CONCERNING AY 2010-11. 2. THE CAPTIONED ASSESSEE HAS SOUGHT TO WITHDRAW TH E APPEAL LISTED ABOVE ON THE GROUND THAT ASSESSEE HAS OPTED TO AVAI L BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). AS PER LETTER DATED 16.12.2020 FILED ITA NO. 1544/AHD/18 [M/S. KAUSHIK OUTDOOR PUBLICITY PVT. LTD. VS. ITO] A.Y. 2010-11 - 2 - BY ASSESSEE, IT IS SUBMITTED THAT ASSESSEE DOES NOT SEEK TO PURSUE THE SAID APPEAL OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT ASSESSEES APPLICATION FOR WITHDRAWAL OF APPEAL 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 CIR CUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF WRITTEN REQUESTS MADE ON BEHALF OF THE CAPTIONED PARTY, THE APPEAL IS DISMISSED AS WITHDRAWN. HOWEV ER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME F OR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIB ERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEFORE ITAT IN ACCOR DANCE WITH LAW. 5. IN THE RESULT, THE CAPTIONED APPEAL IS DISMISSED AS WITHDRAWN. SD/- SD/- (PRADIP KUMAR KEDIA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 08/01/2021 TRUE COPY TANMAY !' #' / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. $ / ASSESSEE 3. ) *+ , / CONCERNED CIT 4. ,- / CIT (A) 5. 012 33*+, *+#, 56$)$ / DR, ITAT, AHMEDABAD 6. 289 : / GUARD FILE. BY ORDER / $% , ;/5 *+#, 56$)$ < 1.DATE OF DICTATION ON 07.01.2021 AS PER VSV FO RMAT 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 07.01.2021 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. .01.2021 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .01.2021 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 08.01.2021 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 08.01.2021 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER THIS ORDER PRONOUNCED ON 08/ 01/2021