The DCIT, B.K. Circle, Palanpur V. Ashishkumar Shashikant Doshi, Banaskantha

ITA 1576/AHD/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8322 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 16-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. 1576/Ahd/2019 Assessment Years : 2014-15 DCIT, B.K. Circle, Palanpur Vs Ashishkumar Shashikant Doshi, Mahavir Society, Swastik Building, Main Road, Near City Police Station, Deesa-385535 PAN : AFQPS 1238 F अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹त् 灹त् 灹त् 灹त् यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) Revenue by : Shri R.R. Makwana, Sr DR Assessee by : Shri Suresh Gandhi, AR सुनवाई क琉 तारीख/Date of Hearing : 11/11/2021 घोषणा क琉 तारीख /Date of Pronouncement: 17/11/2021 आदेश आदेशआदेश आदेश/O R D E R PER RAJPAL YADAV, VICE PRESIDENT : The Revenue is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-4, Ahmedabad dated 05.08.2019 passed for Assessment Year 2014-15. 2. We have heard the Learned Representatives of both the parties through video conferencing. Learned Counsel for the assessee, at the outset, submitted that assessee-company has opted to avail the benefits of “Vivad Se Vishwas Scheme, 2020” and also apprised the Bench that the assessee-company has received Form No.5 issued by the Principal Commissioner of Income Tax, Ahmedabad-3 in this regard, which is placed on record. In view of the above, learned Counsel for the assessee requested for withdrawal of the appeal in order to facilitate settlement of issue under Vivad Se Vishwas Scheme. When we asked the learned Departmental Representative about the factum of resolution of dispute opted by the assessee under the above scheme as averred ITA No. 1576/Ahd/2019 DCIT Vs. Ashishkumar Shashikant Doshi AY : 2014-15 2 in the letter, the learned Departmental Representative did not dispute the same, but submitted that in case the assessee fails to avail the benefit, then the Revenue may be given liberty to restore its appeal pending before the Tribunal. 3. We have considered the submissions made by the learned Counsel for the assessee, requesting for withdrawal of appeal under “Vivad se Vishwas Scheme” along with Form No.5 placed on record. In the light of aforesaid request made by the assessee, we do not find any reason to keep the appeal pending before the Tribunal, hence, the appeal is dismissed as withdrawn for facilitating the assessee to settle the dispute under Vivad Se Vishwas Scheme. However, in the event, the assessees fail to avail the benefit of “Vivad se Vishwas Scheme” for any bonafide reason, then the Revenue will be at liberty to seek restoration of its original appeal for hearing before the ITAT in accordance with law. 4. In the result, the appeal of the Revenue is dismissed as withdrawn. Order pronounced in the Court on 17 th November 2021 at Ahmedabad. Sd/- Sd/- (WASEEM AHMED) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE-PRESIDENT Ahmedabad, Dated 17/11/2021 *Bt आदेश क琉 灹ितिलिप अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 / The Respondent. 3. संबंिधत आयकर आयु猴 / Concerned CIT 4. आयकर आयु猴)अपील (/ The CIT(A)- 5. िवभागीय 灹ितिनिध ,आयकर अपीलीय अिधकरण/DR,ITAT, Ahmedabad, 6. गाड榁 फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Ahmedabad ITA No. 1576/Ahd/2019 DCIT Vs. Ashishkumar Shashikant Doshi AY : 2014-15 3 1. Date of dictation- ...16.11.2021...- Vivad Se Vishwas... 2. Date on which the typed draft is placed before the Dictating Member ......16.11.2021......... Other member ......17..11.2021............... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ......17..11.2021............ 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ..17..11.2021.. 5. Date on which the file goes to the Bench Clerk...17..11.2021................ 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order..................... 8. Date of Despatch of the Order..................