Jignesh Popatlal Dholakiya, Ahmedabad V. The ITO, Ward-1(3)(2), Ahmedabad

ITA 1633/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6842 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 14-05-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 06-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA
• Assessee Lawyers: MEHUL K PATEL
• Section: 143(3)

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO. 1633/AHD/2018 ( ASSESSMENT YEAR : 2014-15) JIGNESH POPATLAL DHOLAKIYA 15, NIHARIKA BUNGALOWS, NR. AZAD SOCIETY, AMBAWADI, AHMEDABAD - 380015 / VS. THE INCOME TAX OFFICER WARD - 1(3)(2), ROOM NO. 102, 1 ST FLOOR, A WING, PRATYAKSH KAR BHAVAN, PANJARA POLE, AMBAWADI, AHMEDABAD - 380015 ./ ./ PAN/GIR NO. : AAPPD7936H ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI MEHUL K. PATEL, A.R. / RESPONDENT BY : SHRI R. R. MAKWANA, SR.DR DATE OF HEARING 09/04/2021 !'# / DATE OF PRONOUNCEMENT 12/04/2021 / O R D E R PER BENCH : THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)-10, AHMEDABAD (CIT(A) IN SHORT), DATED 27.04.2018 ITA NO. 1633/AHD/18 (JIGNESH POPATLAL DHOLAKIYA VS. ITO) A.Y. 2014-15 - 2 - ARISING IN THE ASSESSMENT ORDER DATED 23.12.2016 PA SSED BY THE ASSESSING OFFICER (AO) UNDER S. 143(3) OF THE INCOM E TAX ACT, 1961 (THE ACT) CONCERNING AY 2011-12. 2. THE CAPTIONED ASSESSEE HAS SOUGHT TO WITHDRAW TH E APPEAL LISTED ABOVE ON THE GROUND THAT ASSESSEE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET HAS SUBMITTED THAT HE DOES NOT SEEK TO P URSUE THE SAID APPEAL OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT HIS APPLICATION FOR WITHDRAWAL OF APPEAL MAY PLEASE BE GRANTED. REFERENCE WAS ALS O 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 APP EAL IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF WRITTEN REQUEST MADE ON BEHALF O F THE CAPTIONED ASSESSEE, THE APPEAL IS DISMISSED AS WITH DRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSES SEE ITA NO. 1633/AHD/18 (JIGNESH POPATLAL DHOLAKIYA VS. ITO) A.Y. 2014-15 - 3 - CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEFORE ITAT IN ACCORDANCE WITH L AW. 5. IN THE RESULT, THE CAPTIONED APPEAL IS DISMISSED AS WITHDRAWN. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 12/04/2021 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED ON 12/04/2021