Bharat Panchabhai Chohla, Bhavnmagar V. ITO, Ward-1(2), Bhavnagar

ITA 1614/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5688 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 27-04-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 02-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER SL. NO APPEALS IN ITA NO(S) & ASST.YEAR(S) APPELLANT (PAN) RESPONDENT AR (SHRI/ SMT./MS.) DR (SHRI/ SMT./MS.) 1. 313/AHD/2018 2014-15 HITEN DILIPBHAI DHOLAKIYA 15, NIHARIKA BUJNGALOWS NR.AZAD SOCIETY AMBAWADI AHMEDABAD-380 015 PAN: AELPD8474J THE DCIT WARD-1(1)(1) AHMEDABAD- 380 015 SHRI M.K. PATEL, AR SHRI G.C.DAXINI SR.DR 2. 1700/AHD/2018 2015-16 MAYANK MADANLAL BAFNA KHANDWALA BUNGALOWS NR. DHARAMNAGAR POST OFFICE DHARAMNAGAR SABARMATI AHMEDABAD-380 005 PAN:AVJPB1084D THE ITO WARD-2(2)(3) AHMEDABAD SHRI PRITESH SHAH, SR -DO- 3. 1906/AHD/2018 2014-15 JYOTI YOGESHKUMAR PRAJAPATI A-3/23, YOGIRAJ RESIDENCY NR.NARAYAN GARDEN OPP. YASH COMPLEX VADODARA-390 021 PAN:APTPP9415Q THE ITO WARD-1(2)(4) VADODARA SHRI M.J.SHAH AR -DO- 4. 1614/AHD/2018 2015-16 BHARAT PANCHABHAI CHOHLA PROP OF BIZ POWER 307, EVA COMPLEX WAGHAVADI ROAD BHAVNAGAR-364 001 PAN:AFUPC1613E THE ITO WARD-1(2) BHAVNAGAR SHRI SAKAR SHARMA, AR -DO- / DATE OF HEARING 07/04/2021 / DATE OF PRONOUNCEMENT 19/04/2021 ITA NO.313/AHD/2018 & THREE OTHERS VHITEN DILIPBHAI DHOLAKIYA VS.DCIT AND OTHERS -2- / O R D E R PER BENCH: THE CAPTIONED APPEALS BY DIFFERENT ASSESSES ARISE F ROM THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THEIR APPEALS AND REVENUES APPEAL LISTED ABOVE ON THE GROUND THA T THEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME , 2020 (VSV). WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COU NSELS FOR THE ASSESSEE(S) 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 AP PLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. REFER ENCE 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 BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEA LS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. ITA NO.313/AHD/2018 & THREE OTHERS VHITEN DILIPBHAI DHOLAKIYA VS.DCIT AND OTHERS -3- 5. IN THE RESULT, ALL CAPTIONED APPEALS FILED BY TH E ASSESSEE(S) ARE DISMISSED AS WITHDRAWN. THIS ORDER PRONOUNCED IN OPEN COURT ON 19/ 0 4/2021 SD/- SD/- ( PRADIP KUMAR KEDIA ) ( MAHAVIR PRA SAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 19 / 04 /2021 .. , .../ T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. #$#%& ' / CONCERNED CIT 4. ' ( ) / THE CIT(A)-CONCERNED 5. *+, !%& , %& , $ / DR, ITAT, AHMEDABAD 6. ,/0 1 / GUARD FILE. / BY ORDER, '* ! //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 7.4.2021 (AS PER VSV-SCHEME FORMAT) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15.4.2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.19.4.21 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.4.21 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER