Chiragkumar Dineshchandra Patel, Ahmedabad V. The ITO, Ward-4(2)(1), Ahmedabad

ITA 1644/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4732 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 04-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD ( CONDUCTED THROUGH VIRTUAL COURT ) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI WASEEM AHMED, ACCOUNTANT MEMBER S L . NO APPEAL S IN ITA NO(S) & ASST.YEAR(S) APPELLANT (PAN) RESPONDENT AR (SHRI/ SMT./MS.) / APPLICATION D R (SHRI/ SMT./MS.) 1. 1644/AHD/19 AY 2010-11 CHIRAGKUMAR DINESHCHANDRA PATEL C/O. VIREN PANCHOLI, BASEMENT, NEW ANUPAMA FLATS GURUKUL ROAD MEMNAGAR AHMEDABAD-380 052 PAN:ANAPP5078Q THE ITO WARD-4(2)(1) AHMEDABAD SHRI DIVYANG SHAH, AR SHRI JAMES KURIAN, SR.DR 2. 1305/AHD/19 2012-13 DINESHBHAI LALJIBHAI NAIK 8, RAJMUGUT SOCIETY NARANPURA CHAR RASTA NARANPURA AHMEDABAD PAN:ABAPN5563G THE ITO WARD-5(1)(2) AHMEDABAD SHRI S.N. DIVATIA,AR - DO - 3. 82/AHD/19 AY 2009-10 NAKODA FASHION PVT.LTD. J/17-18, SHREE GHATAKARAN MAHAVIR MARKET SARANGPUR, AHMEDABAD-380 002 PAN:AACCS1393P THE DCIT CIRCLE-3(1)(1) AHMEDABAD WITHDRAWAL APPLICATION - DO - 4. 2046/AHD/18 2008-09 PIYUSHKUMAR A.JANI C/O.VINIT N.SHAH RIDDHI 1 ST FLOOR B/H TEJPAL SOCIETY FATEHPUR, PALDI AHMEDABAD-380 007 PAN:AAOPJ7531K THE ITO WARD-7(1)(3) AHMEDABAD WITHDRAWAL APPLICATION - DO - 5. 534/AHD/17 2010-11 HARSHAD AMRUTLAL PANCHALC-4, KAVITA FLAT NR.VAKHARIA NAGAR POLICE GROUND KALOL(NG) DIST.GANDHINAGAR- 382721 PAN:ARKPP5933G THE ITO WARD-4 MEHSANA SHRI TUSHAR HEMANI, SR.ADV. - DO - ITA NO. 1644/AHD/2019 AND 18 OTHER APPEALS CHIRAGKUMAR D.PATEL VS. ITO (AND OTHERS) - 2 - 6. 2245/AHD/18 2015-16 KANAKSINGH BHURABHA RANA B/7, NAND BUNGALOWS KRISHNANAGAR, NARODA AHMEDABAD-382 346 PAN:ABKPR8971Q THE DCIT CIRCLE-7(2) AHMEDABAD SHRI MEHUL K.PATEL,AR - DO - 7. 110/AHD/19 2012-13 NARENDRASINGH SARDARSINGH SISODIYA CHANDISAR, DHOLKA AHMEDABAD-382 225 PAN:BSVPS2467R THE ITO WARD-3(2)(3) AHMEDABAD WITHDRAWAL APPLICATION - DO - 8. 250/AHD/20 2014-15 S HRI NARENDRABHAI JETHABHAI BHAVSAR MATRUCHHAYA MARRIAGE HALL & PARTY PLOT GUJARAT INDUSTRIAL ESTATE B/H. A.S. MOTORS, NR.DEEP (PVR) MULTIPLEX, OLD CHHANI ROAD, BARODA-390 002 PAN:AHSPB1281H THE DCIT, INTL.TAXATION, BARODA WITHDRAWAL APPLICATION - DO - 9. 2890/AHD/17 2013-14 TECHNO INDUSTRIES LTD. PLOT-5002, PHASE-IV GIDC VATVA AHMEDABAD-382 445 PAN:AABCT6416B THE DCIT CIRCLE-4(1)(2) AHMEDABAD SHRI S.N. DIVATIA, AR - DO - 10. 1656/AHD/17 2013-14 SHRI BANKIMCHANDRA V.PANDYA 13, JAWAHAR SOCIETY R V DESAI ROAD BARODA PAN:ABFPP5115R THE DCIT CENTRAL CIR-2 BARODA SHRI S.N.SOPARK AR, SR.ADV. & SHRI PARIN SHAH,AR - DO - 11. 1253/AHD/19 2014-15 M/S.A.S. MOTORS VIMAL KUNJ VINOBA BHAVE ROAD SALATWADA VADODARA-390 001 PAN:AACFA8772F THE DCIT CIRCLE-3(1) VADODARA- 390007 WITHDRAWAL APPLICATION - DO - 12. 1655/AHD/19 2015-16 PURE TONERS & DEVELOPERS PVT.LTD. PLOT NO.C1-237/2, 3 & 4 AND C1-238/1, POR-RAMANGAMDI, GIDC POR-391243 THE ACIT CIRCLE-2(1)(2) VADODARA WITHDRAWAL APPLICATION - DO - ITA NO. 1644/AHD/2019 AND 18 OTHER APPEALS CHIRAGKUMAR D.PATEL VS. ITO (AND OTHERS) - 3 - DIST VADODARA PAN: AACCP0192P 13. 81/AHD/20 2011-12 NAKODA FASHION PVT.LTD. J-17/18, GHANTAKARNA MAHAVIR MARKET NR.NEW CLOTH MARKET SARANGPUR-380 002 PAN:ACCS1393P THE DCIT, CIRCLE-3(1)(1), AHMEDABAD WITHDRAWAL APPLICATION - DO - 14. 1883/AHD/19 2016-17 SHRI BHADRESH M.SHAH NOBATSINGH RUPAM ESTATE OPP.ABHAY ESTATE TAVDIPURA AHMEDABAD-380 004 PAN:ADZPS9913N THE ITO WARD-2(2)(1) AHMEDABAD WITHDRAWAL APPLICATION - DO - 15. 268/AHD/20 2016-17 VIKASH PRAMODKUMAR GUPTA, C/3/62, GOYAL INTERCITY DRIVE-IN-ROAD THALTEJ, AHMEDABAD-380 059 PAN:AKYPG6209K THE DCIT CIRCLE-4(2) AHMEDABAD WITHDRAWAL APPLICATION - DO - 16. 913/AHD/19 2013-14 ARK PERIPHERALS PVT.LTD. 1&2 SF, FOUNTAIN PLACE, MITHAKHALI SIX ROAD, AHMEDABAD-380 009 PAN:AADCA6765C THE ACIT TDS CPC GHAZIABAD/TDS- 1, AHMEDABAD WITHDRAWAL APPLICATION - DO - 17. 914/AHD/19 2014-15 ARK PERIPHERALS PVT.LTD. (ADDRESS SAME AS ABOVE) - DO - WITHDRAWAL APPLICATION - DO - 18. 1325/AHD/19 2013-14 NARMADA CARS PVT.LTD. 31, RAMYAKUNJ SOC. OPP.GALAXY CINEMA NARODA, AHMEDBAD- 382 330 PAN:AADCN3811A THE ITO WARD-3(1)(3) AHMEDABAD WITHDRAWAL APPLICATION - DO - 19. 1326/AHD/19 2015-16 NARMADA CARS PVT.LTD. (ADDRESS SAME AS ABOVE) - DO - WITHDRAWAL APPLICATION - DO - ITA NO. 1644/AHD/2019 AND 18 OTHER APPEALS CHIRAGKUMAR D.PATEL VS. ITO (AND OTHERS) - 4 - / DATE OF HEARING 2 5 /0 3 /2021 / DATE OF PRONOUNCEMENT 8 /04 /2021 /O R D E R PER BENCH: THE CAPTIONED APPEALS ARISE FROM THE RESPECTIVE ORD ERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THEIR APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE O PTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE(S) AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPT ION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE B E 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 APP EALS 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 ITA NO. 1644/AHD/2019 AND 18 OTHER APPEALS CHIRAGKUMAR D.PATEL VS. ITO (AND OTHERS) - 5 - 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 FILED BY TH E ASSESSEE(S) ARE DISMISSED AS WITHDRAWN. THIS ORDER PRONOUNCED IN OPEN COURT ON 8/04/2021 SD/- SD/- ( RAJPAL YADAV ) ( WASEEM AHMED ) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD; DATED 8 /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. '*+ / GUARD FILE. / BY ORDER, // TRUE COPY// % / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 6.4.2021 (AS PER VSV FORMAT) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3. OTHER MEMBER06.04.2021 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. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 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