Kamlesh Sevaram Panjabi, Ahmedabad V. DCIT (Intl. Taxation)-1, Ahmedabad

ITA 1628/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6911 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 05-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (THROUGH VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER S.NO. APPEAL ITA A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1 1628/AHD/2018 2014-15 KAMLESH SEVARAM PANJABI (ABEPP8431D), AHD DCIT (INTL. TAXN.)-1, AHD SHRI M.K. PATEL SHRI RAJDEEP SINGH 2 2109/AHD/2018 2014-15 DCIT, CIRCLE-3(3), AHD SHRI AJAYKUMAR, D. SHRIDHAR (ACBPS6867 Q), AHD WITHDRAWAL APPLICATION SHRI RAJDEEP SINGH 3 IT(SS)A 23/AHD/2018 2007-08 MANASWI M. DALWADI (ABOPD2149N), VADODARA DCIT, CC-2, VADODARA SHRI M.J. SHAH SHRI RAJDEEP SINGH 4 IT(SS)A 24/AHD/2018 2008-09 MANASWI M. DALWADI (ABOPD2149N), VADODARA DCIT, CC-2, VADODARA SHRI M.J. SHAH SHRI RAJDEEP SINGH 5 IT(SS)A 25/AHD/2018 2009-10 MANASWI M. DALWADI (ABOPD2149N), VADODARA DCIT, CC-2, VADODARA SHRI M.J. SHAH SHRI RAJDEEP SINGH 6 IT(SS)A 26/AHD/2018 2010-11 MANASWI M. DALWADI (ABOPD2149N), VADODARA DCIT, CC-2, VADODARA SHRI M.J. SHAH SHRI RAJDEEP SINGH 7 IT(SS)A 27/AHD/2018 2011-12 MANASWI M. DALWADI (ABOPD2149N), VADODARA DCIT, CC-2, VADODARA SHRI M.J. SHAH SHRI RAJDEEP SINGH 8 IT(SS)A 28/AHD/2018 2012-13 MANASWI M. DALWADI (ABOPD2149N), VADODARA DCIT, CC-2, VADODARA SHRI M.J. SHAH SHRI RAJDEEP SINGH 9 147/AHD2018 2013-14 MANASWI M. DALWADI (ABOPD2149N), VADODARA DCIT, CC-2, VADODARA SHRI M.J. SHAH SHRI RAJDEEP SINGH 10 497/AHD/2018 2009-10 HIRAMANI STEELS PVT. LTD. (AABCH7636M), AHD DCIT, CIRCLE- 2(1)(1), AHD SHRI PARIN SHAH SHRI RAJDEEP SINGH 11 505/AHD/2019 2008-09 HIRAMANI STEELS PVT. LTD. (AABCH7636M), AHD DCIT, CIRCLE- 2(1), AHD SHRI PARIN SHAH SHRI RAJDEEP SINGH 12 497/AHD/2019 2016-17 SMT. JIGISHABEN MINESH PATEL (AEIPP3706L), VADODARA DCIT, CC-1, VADODARA SHRI G.M. THAKOR SHRI RAJDEEP SINGH 13 IT(SS)A 87/AHD/2019 2016-17 SMT. DAKSHA M. MISTRY (ACWPM4933E), BARODA DCIT, CC-2, BARODA SHRI S.N. SOPARKAR SHRI RAJDEEP SINGH 14 1038/AHD/2015 2011-12 ACME INTERNATIONAL (AABCA6423D), AHD DCIT, CIRCLE- 1, AHD WITHDRAWAL APPLICATION SHRI RAJDEEP I.T.A/IT(SS)A NOS. 1628/AHD/2018 & 28 OTHERS PAGE NO KAMLESH SEVARAM PANJABI & 28 OTHERS 2 SINGH 15 956/AHD/2016 2012-13 ACME INTERNATIONAL (AABCA6423D), AHD DCIT, CIRCLE- 1, AHD WITHDRAWAL APPLICATION SHRI RAJDEEP SINGH 16 709/AHD/2015 2009-10 M/S. HINDUSTAN CONSTRUCTION CO. (AACFH2503H), BHAVNAGAR DCIT, CIRCLE- 1, BHAVNAGAR SHRI M.J. SHAH SHRI RAJDEEP SINGH 17 1517/AHD/2018 2014-15 VARSHAL C SONI (AJFPS4585C), BARODA ITO, WARD- 3(1)(3), BARODA SHRI M.J. SHAH SHRI RAJDEEP SINGH 18 925/AHD/2018 2009-10 DCIT, CIRCLE1(1), AHD SMT. INDUBEN C. SHAH (ACZPS4276 R) AHD WITHDRAWAL APPLICATION SHRI RAJDEEP SINGH 19 2087/AHD/2018 2014-15 SHRI MANISH I. PATEL (AGLPP6465D) VADODARA DCIT, CENTRAL CIRCLE-3, VADODARA MS. ARTI N. SHAH SHRI RAJDEEP SINGH 20 2585/AHD/2017 1996-97 HARSHADBHAI BHAGWANDAS VEGHELA(AAKPV5488K), AHD ITO, WARD- 2(1)(3), AHD SHRI SAKAR SHARMA SHRI RAJDEEP SINGH 21 1191/AHD/2017 2013-14 EVEREST INSTRUMENTS PVT. LTD. (AAACE8378G), VISNAGAR DCIT, MEHSANA CIRCLE, MEHSANA SHRI S.N. SOPARKAR SHRI RAJDEEP SINGH 22 76/AHD/2018 2014-15 SAVJIBHAI JAGJIVANBHAI SONAI HUF (AAVHS3015C), BHAVNAGAR ITO, WARD- 1(5), BHAVNAGAR SHRI SAKAR SHARMA SHRI RAJDEEP SINGH 23 77/AHD/2018 2013-14 MANSUKHBHAI VAGHESIA (AAXPV2193A), AHD ITO, WARD- 3(3)(4), AHD SHRI HARDIK VORA SHRI RAJDEEP SINGH 24 488/AHD/2019 2012-13 SHRI ANIL GAHERILAL GUGGAD (AELPD5832J), AHD DCIT, CIRCLE- 6(1), AHD SHRI DIVYA S. AGRAWAL SHRI RAJDEEP SINGH 25 489/AHD/2019 2012-13 SHRI ANIL GAHERILAL GUGGAD (AELPD5832J), AHD DCIT, CIRCLE- 6(1), AHD SHRI DIVYA S. AGRAWAL SHRI RAJDEEP SINGH 26 24/AHD/2019 2012-13 KESAR BUILDCON P. LTD. (AABCK4923E), AHD ITO, WD- 2(1)(2), AHD WITHDRAWAL APPLICATION SHRI RAJDEEP SINGH 27 869/AHD/2019 2013-14 DIVINE METALLURGICAL SERVICES PVT. LTD. (), AHD DCIT, CPC TDS, AHD WITHDRAWAL APPLICATION SHRI RAJDEEP SINGH 28 989/AHD/2018 2012-13 ANKITA DINESHBHAI MONPARA( AYMPM2540B), AHD ITO, WD.- 5(3)(3), AHD SHRI SAKAR SHARMA SHRI RAJDEEP SINGH 29 989/AHD/2018 2013-14 ANKITA DINESHBHAI MONPARA ( AYMPM2540B), AHD ITO, WD.- 5(3)(3), AHD SHRI SAKAR SHARMA SHRI RAJDEEP SINGH DATE OF HEARING : 21-01-2021 DATE OF PRONOUNCEMENT : 22-01-2021 I.T.A/IT(SS)A NOS. 1628/AHD/2018 & 28 OTHERS PAGE NO KAMLESH SEVARAM PANJABI & 28 OTHERS 3 /ORDER PER BENCH:- THESE TWENTY NINE APPEALS FILED BY DIFFERENT ASSESS EES EXCEPT TWO I.E. ITA 2109/AHD/2018 & 925/AHD/2018 FILED BY REVENUE, ARIS E FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHD RAW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VI VAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEEES HAVE ALSO E NCLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING T HE 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 SE VISHWAS SCHEME, 2020 HAVE BEEN APPROVED BY THE INCO ME TAX DEPARTMENT AND REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTAN CES 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 HAV E BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BEEN MADE I N SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 20 20 FOR THE PURPOSE OF WITHDRAWAL OF APPEALS. IN THE LIGHT OF THE PROVISI ON MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID R EQUESTS FOR WITHDRAWAL OF APPEALS TO AVAIL THE VSV SCHEME, 2020 IN ACCORDANCE WITH LAW IS ALLOWED. I.T.A/IT(SS)A NOS. 1628/AHD/2018 & 28 OTHERS PAGE NO KAMLESH SEVARAM PANJABI & 28 OTHERS 4 HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO FILE THE MISCEL LANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TI ME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE TWENTY NINE APPEALS ARE D ISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 22-01-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 22/01/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,