Chhayaben R. Prajapati, Vadodara V. DCIT, Central Circle-3, Vadodara

ITA 1655/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7710 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 11-05-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 11-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA
• Assessee Lawyers: M J SHAH
• Section: 2

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. 1655/AHD/2018 ( ASSESSMENT YEAR : 2014-15) CHHAYABEN R. PRAJAPATI SATYANARAYAN BHAWAN, REFINERY ROAD, GORWA, VADODARA / VS. DCIT CENTRAL CIRCLE - 3, BARODA ./ ./ PAN/GIR NO. : ACPPP2631R ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI M. J. SHAH, A.R. / RESPONDENT BY : SHRI S. S. SHUKLA, SR.DR DATE OF HEARING 30/03/2021 !'# / DATE OF PRONOUNCEMENT 31/03/2021 / 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)-12, AHMEDABAD (CIT(A) IN SHORT), DATED 20.04.2018 ARISING IN THE PENALTY ORDER DATED 31.08.2016 PASSE D BY THE ASSESSING OFFICER (AO) UNDER S. 271AAB OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING AY 2014-15. 2. THE CAPTIONED ASSESSEE HAS SOUGHT TO WITHDRAW TH E APPEAL LISTED ABOVE ON THE GROUND THAT ASSESSEE HAS OPTED TO AVAI L BENEFITS OF VIVAD ITA NO. 1655/AHD/18 (CHHAYABEN R. PRAJAPATI VS. DCIT) A.Y. 2014-15 - 2 - SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WA S CALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE OU TSET HAS SUBMITTED THAT HE DOES NOT SEEK TO PURSUE THE SAID APPEAL OWI NG TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQ UESTED THAT HIS APPLICATION FOR WITHDRAWAL OF APPEAL 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 APPEAL IN THE C IRCUMSTANCES 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 IN THE LIGHT OF WRITTEN REQUEST MADE ON BEHALF O F THE CAPTIONED ASSESSEE, THE APPEAL IS DISMISSED AS WITHDRAWN. HO WEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF V SV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEF ORE ITAT IN ACCORDANCE WITH LAW. 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 31/03/2021 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 31/03/2021