Viral Pradip Saraf, Ahmedabad V. ITO, Ward-5(2)(4), Ahmedabad

ITA 1638/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5961 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 30-04-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 06-07-2018
• 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 & MS. MADHUMITA ROY, JUDICIAL MEMBER S. NO. APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R.(SHRI) 1. ITA NO. 933/AHD/2019 2014-15 RENUDEVI PRADEEPKUMAR SARAF (AMEPS1424Q) ITO WARD5(2)(4), AHMEDABAD PRADEEP G. TULSAIN 2. ITA NO. 2597/AHD/2017 2012-13 BHAVIK KIRTIKUMAR SHAH-HUF ( AACHB3579H) ITO WARD-5(3)(1), AHMEDABAD D. K. PARIKH 3. ITA NO. 1607/AHD/2017 2012-13 M/S. AMBICA INFRA PROJECTS ( AAPFA8409Q ) ITO WARD-2(2)(1), AHMEDABAD TEJ SHAH 4. ITA NO. 1639/AHD/2018 2014-15 PRADEEPKUMAR SHANTILAL SARAF ( AEAPS1344D ) ITO WARD-5(2)(5), AHMEDABAD PRADEEP G. TULSAIN 5. ITA NO. 1638/AHD/2018 2014-15 VIRAL PRADIP SARAF ( DVZPS3296D ) ITO WARD-5(2)(4), AHMEDABAD -DO- REVENUE BY : SHRI S. S. SHUKLA, SR. D.R. / DATE OF HEARING 20/04/2021 / DATE OF PRONOUNCEMENT 27/04/2021 / 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 )) AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE O PTED TO AVAIL ITA NOS.933/AHD/19 & 4 OTHERS - 2 - BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILING VS V SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. REFERENCE 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 IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE CAPTIONED PARTIES, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN.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 ASSES SEE CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- (PRADIP KUMAR KEDIA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 27/04/2021 TRUE COPY TANMAY / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. ! ! ' / CONCERNED CIT . ! ! '- $%&' / CIT (A) 5. )*+&! ,-- , ! $%&' ! $ , $/0 / DR, ITAT, AHMEDABAD 6. +23 45' / GUARD FILE. BY ORDER / , 6%//! %& ! $%&' ! $ , $/0 7 THIS ORDER PRONOUNCED ON 27/04/2021