M/s Maruti Petroleum, Junagadh V. The ITO, Ward-1(2), JUNAGADH

ITA 156/RJT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1382 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 16-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOU NTANT MEMBER [CONDUCTED THROUGH E-COURT AT AH MEDABAD] SL. NO. APPEAL ITA A.Y. APPELLANT (PAN) RESPONDENT A.R. D.R. 1 156/RJT/2018 2005- 06 M/S. MARUTI PETROLEUM (AAMFM2551Q) ITO, WD-1(2), JUNAGADH SHRI R.D. LALCHANDA NI SHRI S.S. RATHI 2 157/RJT/2018 2007- 08 M/S. MARUTI PETROLEUM (AAMFM2551Q) ITO, WD-1(2), JUNAGADH SHRI R.D. LALCHANDA NI SHRI S.S. RATHI 3 385/RJT/2018 2011- 12 MANSUKHLAL MAGANLAL PATEL (AAHHP0699F) ACIT, CC-1, RAJKOT WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 4 382/RJT/2018 2011- 12 ASHOKKUMAR MAGANLAL PATEL (ADEPP0385N) ACIT, CC-1, RAJKOT WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 5 381/RJT/2018 2011- 12 DIVYABEN SURESHBHAI RAVANI (ABOPR5707N) ACIT, CC-1, RAJKOT WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 6 54/RJT/2020 2010- 11 SHITALBEN HARENBHAI NANDANI (AAUPN9883E) ITO, WD-1(3), RAJKOT WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 7 39/RJT/2019 2010- 11 JAGDISH JAMNADAS GULWANI (AGGPG3281P) ITO, WD- 1(2)(4), RAJKOT WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 8 423/RJT/2018 2013- 14 HAREN H. NANDANI (AUPN9893L) ACIT, CIR-1(2) WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 9 123/RJT/2019 2012- 13 JAY GANESH PETROLEUM (AABFJ6052G) ITO, WD-2, MORBI WITHDRAW AL APPLICATIO SHRI S.S. RATHI I.T.A NOS. 156/RJT/2018 & 12 OTHERS PAGE NO. M/S. MARUTI PETROLEUM VS. ITO &12 OTHERS 2 N 10 256/RJT/2018 2009- 10 ARVINDBHAI GIRDHARLAL CHOLERA (ABJPC0232G) ACIT, CC-1, RAJKOT WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 11 164/RJT/2019 2015- 16 JIGAR RAMESHBHAI DAVE (ABZPD7380E) ACIT, CIRCLE- 1(2), RAJKOT WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 12 124/RJT/2019 2013- 14 JAY GANESH PETROLEUM (AABFJ6052G) ITO, WD-2, MORBI WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 13 380/RJT/2018 2011- 12 RITABEN MUKESHBHAI BATAVIA (ABXPB4229N) ACIT, CC-1, RAJKOT WITHDRAW AL APPLICATIO N SHRI S.S. RATHI DATE OF HEARING : 30-06-202 1 DATE OF PRONOUNCEMENT : 30-06 -2021 /ORDER PER BENCH:- THESE THIRTEEN APPEALS FILED BY DIFFERENT ASSESSEES ARISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 19 61; IN SHORT THE ACT. 2 THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHDR AW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS O F VIVAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEES HAVE ALSO ENCLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE APPLICATIONS FILED BY THE ASSESSEES UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURSUE THE SAID APPEALS SINCE THEIR APPLICATIONS UNDER VIVAD S E VISHWAS SCHEME, 2020 I.T.A NOS. 156/RJT/2018 & 12 OTHERS PAGE NO. M/S. MARUTI PETROLEUM VS. ITO &12 OTHERS 3 HAVE BEEN APPROVED BY THE INCOME TAX DEPARTMENT AND REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE B E 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 ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAVE BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BE EN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHW AS SCHEME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF T HE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD , THE AFORESAID REQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES 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 ASSESS EES WILL BE AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE THIRTEEN APPEALS FILED BY DIFFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 30-06-2021 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 30/06/2021 I.T.A NOS. 156/RJT/2018 & 12 OTHERS PAGE NO. M/S. MARUTI PETROLEUM VS. ITO &12 OTHERS 4 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT