A M Infoweb Pvt. Ltd, Pune V. The ACIT, Circle-1, Bhavnagar

ITA 1560/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8748 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Appeal Filed On: 16-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA
• Section: 13

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER S.NO APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. 1 ITA NO. 1560 /AHD/2019 2016-17 A. M. INFOWEB PRIVATE LIMITED (AAHCA3021B) ACIT, CIRCLE- 1, BHAVNAGAR SHRI SAKAR SHARMA 2-3 ITA NO.1811 & 1812/AHD/ 2019 2015-16 GORASIA INDUSTRIES PRIVATE LIMITED (AAECG1484D) ACIT, RANGE - 1(1), VADODARA WITHDRAWAL APPLICATION 4 ITA NO.1118/ AHD/2019 2012-13 AIRMAX PRNEUMATICS LTD. (AABCA6492Q) DCIT, CIRCLE- 1(1)(1), AHMEDABAD SHRI SULABH PADSHAH 5 ITA NO.1932/ AHD/2019 2013-14 G-ONE AGRO PRODUCT LTD. (AACCG0245Q) DCIT, CIRCLE- 2(1)(1), AHMEDABAD SHRI PRITESH SHAH 6-8 I. IT(SS) A NO. 369/AHD/13 II.IT(SS) A NO. 371/AHD/13 III. IT(SS)A NO. 372/AHD/ 13 I. 2008- 09 II. 2011- 12 III. 2011-12 I. AURANGABAD JALNA TOLLWAY LTD. (AAGCA1318J) II BIJAPUR HUNGUND TOLLWAY PVT. LTD. (AAECB0143L) III. HYDERABAD YADGIRI TOLLWAY PVT. LTD. (AACCH3521J) ACIT, CENTRAL CIRCLE-1(1), AHMEDABAD SHRI T. P. HEMANI & SHRI PARIMALSINH PARMAR 9 ITA NO.1466/ AHD/2014 2009-10 JAI JAGDISH SHIP BREAKERS PVTS. LTD. (AAACJ7062N) JCIT (OSD), CIRCLE-1, BHAVNAGAR SHRI S. N. SOPARKAR & SHRI PARIN SHAH 10-17 IT(SS)A NOS. 81 TO 86/AHD/ 2019 & ITA NOS. 447 & 1581/AHD/19 2009-1 0, TO 2016- 17 M/S. NARAYAN LAND ESTATE (AACFN0406B) ACIT / DCIT, CENTRAL CIRCLE-1, VADODARA SHRI MUKUND BAKSHI 18-24 ITA NO.1528/ AHD/2019, IT(SS)A NOS. 432 TO 434/ AHD/19 & IT(SS)A NOS.486 TO 488/AHD/19 2016-17, 2010-11, 2011-12, 2014-15, 2012-13, 2013-14 & 2015- 16 DILIPBHAI BHAGAT (AAUPB9884F) DCIT, CENTRAL CIRCLE-2, VADODARA SHRI MUKUND BAKSHI 25-30 IT(SS)A NOS.62 TO 67/ AHD/2019 2009-10 TO 2014- 15 KAMAL P. SHAH (AEJPS5088P) ACIT, CENTRAL CIRCLE-2(3), AHMEDABAD SHRI BHARAT C. MEHTA ITA NOS. 1560/AHD/19 & 29 ORS. - 2 - REVENUE BY : SHRI S. S. SHUKLA, SR. D.R. / DATE OF HEARING 25/03/2021 / DATE OF PRONOUNCEMENT 25/03/2021 / O R D E R PER BENCH : THE CAPTIONED THREE APPEALS ARISE FROM THE RESPECTI VE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A )) AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MA TTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESS EE AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. REFERENCE WAS ALSO MADE TO WRITTEN REQUESTS IN THIS REGARD. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE CAPTIONED PARTIES, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL ITA NOS. 1560/AHD/19 & 29 ORS. - 3 - BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEA LS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 25/03/2021 TRUE COPY S. K. SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! ! ' / CONCERNED CIT 4 ! ! '- / CIT (A) )*+,!-.. / ! ! /01 / DR, ITAT, AHMEDABAD 2,3456 / GUARD FILE. BY ORDER / / /0! ! ! /01 THIS ORDER PRONOUNCED ON 25/03/2021