Shah Babulal Dhanraj -HUF, Ahmedabad V. ITO, Ward-1(3)(5), Ahmedabad

ITA 1622/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1797 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 11-05-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 03-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER S.NO APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. 1 ITA NO. 1622/ AHD/2018 2014-15 SHAH BABULAL DHANRAJ HUF (AAGHS4309N) ITO, WARD 1(3)(5), AHMEDABAD SHRI S. N. SOPARKAR & SHRI PARIN SHAH 2 ITA NO.1808/ AHD/2018 2009-10 M/S. GREENWELL ORCHARD (AABFG4602M) DCIT, CIRCLE - 3(2), AHMEDABAD SHRI SUNIL TALATI & SHRI SULABH PADSHAH 3 ITA NO. 286/ AHD/2019 2008-09 HARESH JASUBHAI CHAUDHARI (ADPPC4544D) ITO, WARD 4(2)(2), AHMEDABAD SHRI MEHUL THAKKAR 4 ITA NO. 1802/ AHD/2018 2015-16 DEEPAK B SHRIMAL (BCAPS2627A) ITO, WARD 5(1)(5), AHMEDABAD SHRI SAKAR SHARMA 5 ITA NO. 1903/ AHD/2018 2007-08 SHRI DHANPAT R. JAIN (ABQPJ7660Q) ITO, WARD 3(1)(1), BARODA WITHDRAWAL APPLICATION REVENUE BY : SHRI ALOK KUMAR, SR. D.R. / DATE OF HEARING 23/02/2021 / DATE OF PRONOUNCEMENT 23/02/2021 / O R D E R PER BENCH: THE CAPTIONED FIVE APPEALS ARISE FROM THE RESPECTIV E ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AGA INST DIFFERENT ASSESSMENT YEARS. ITA NOS. 1622/AHD/18 & 4 ORS. (SHAH BABULAL DHANRAJ HUF & ORS.) - 2 - 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL B ENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS C ALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAV E SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCI SE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. R EFERENCE 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 CIR CUMSTANCES 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 BENEF IT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED W ILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BE FORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 23/02/2021 TRUE COPY S. K. SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! ! ' / CONCERNED CIT 4 ! ! '- / CIT (A) )*+,!-.. / ! ! /01 / DR, ITAT, AHMEDABAD THIS ORDER PRONOUNCED ON 23/02/2021 ITA NOS. 1622/AHD/18 & 4 ORS. (SHAH BABULAL DHANRAJ HUF & ORS.) - 3 - 2,34 / GUARD FILE. BY ORDER / / /0! ! ! /01