Legal Heir Dalasukhbhai Prajapati of Late Smt. Chanchalben G. Prajapati, Vadodara V. DCIT, Central Circle-3, Vadodara

ITA 1652/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9439 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 11-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S. NO. APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R.(SHRI) 1. ITA NO. 1652/AHD/2018 2014-15 LEGAL HEIR OF LATE SMT. CHANCHALBENG. PRAJAPATI (ACPPP2482G) CIT(A)-12 AHMEDABAD MANISH SHAH 2. ITA NO. 1653/AHD/2018 2014-15 UPENDRA D. PRAJAPATI ( ADOPP0637R) CIT(A)-12 AHMEDABAD -DO- 3. ITA NO. 1654/AHD/2018 2014-15 MANOJBHAI R. PRAJAPATI (ACWPP0613N) CIT(A)-12 AHMEDABAD -DO- 4. ITA NO. 1221/AHD/2018 2013-14 SHRI RAJESH D PRAJAPATI (AGRPP8517E) DCIT CENTRAL CIR-3 BARODA -DO- 5. ITA NO. 1222/AHD/2018 2014-15 SHRI RAJESH D. PRAJAPATI (AGRPP8517E) DCIT CENTRAL CIR-3 BARODA -DO- REVENUE BY : SHRI R.R. MAKWANA, SR. D.R. / DATE OF HEARING 04/01/2021 / DATE OF PRONOUNCEMENT 06/01/2021 / 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. 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 ITA NOS. 1652 TO1654/AHD/18 & 1221-1222/AHD/18 A.YS. 2014-15 & 2013-14 & 2014-15 - 2 - 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 IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE CAPTIONED PARTIES, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN.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/- (WASEEM AHMED) (MADHUM ITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 06/01/2021 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 1.DATE OF DICTATION ON 05.01.2021 AS PER VSVA F ORMAT 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 05.01.2021 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. .01.2021 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .01.2021 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 06.01.2021 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 06.01.2021 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER THIS ORDER PRONOUNCED ON 06 /01/2021