Shri Rohit R. Gupta, Lukhnow V. The DCIT, Central Circle-2(2), Ahmedabad

ITA 1702/AHD/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5302 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 14-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER SL. NO. APPEAL ITA A.Y. APPELLANT (PAN NO.) RESPONDEN T A.R. D.R. 1 1702/AHD/201 9 2012-13 SHRI ROHIT R. GUPTA, LUCKNOW (AHGPG7457C) DCIT, CC- 2(2), AHD WITHDRAWA L APPLICATIO N SHRI S.S. SHUKL A 2 1315/AHD/201 9 2014-15 ADAR CHEMICALS P. LTD. VADODARA (BRDA01396D) ITO, TDS- I, VADODARA WITHDRAWA L APPLICATIO N SHRI S.S. SHUKL A 3 1809/AHD/201 8 2012-13 M/S. RAJ REALTY, VADODARA (AAMFR7247J) DCIT, CIR- 1(2), VADODARA SHRI SUNIL TALATI SHRI S.S. SHUKL A 4 104/AHD/2019 2014-15 NATVAR J. ACHARYA, BANASKANTHA (ABJPA5110H) DCIT, BANASKANT HA SHRI T.P. HEMANI SHRI S.S. SHUKL A 5 105/AHD/2019 2014-15 HARESH J. ACHARYA, BANASKANTHA (ABKPA0612R) DCIT, BANASKANT HA SHRI T.P. HEMANI SHRI S.S. SHUKL A 6 106/AHD/2019 2014-15 MUKESH J. ACHARYA, BANASKANTHA (ABKPA0620M) DCIT, BANASKANT HA SHRI T.P. HEMANI SHRI S.S. SHUKL A 7 1211/AHD/201 9 2008-09 SHRI ARVINDBHAI BABUBHAI PATEL, VADODARA (ACWPP2523R) DCIT, CIRCLE- 1(2), VADODARA SHRI MANISH J. SHAH SHRI S.S. SHUKL A 8 1212/AHD/201 9 2009-10 SHRI ARVINDBHAI BABUBHAI PATEL, VADODARA (ACWPP2523R) DCIT, CIRCLE- 1(2), VADODARA SHRI MANISH J. SHAH SHRI S.S. SHUKL A I.T.A NOS. 1702/AHD/2019 & 15 OTHERS PAGE NO SHRI ROHIT R. GUPTA VS. DCIT & 15 OTHERS 2 9 1213/AHD/201 9 2010-11 SHRI ARVINDBHAI BABUBHAI PATEL, VADODARA (ACWPP2523R) DCIT, CIRCLE- 1(2), VADODARA SHRI MANISH J. SHAH SHRI S.S. SHUKL A 10 1214/AHD/201 9 2011-12 SHRI ARVINDBHAI BABUBHAI PATEL, VADODARA (ACWPP2523R) DCIT, CIRCLE- 1(2), VADODARA SHRI MANISH J. SHAH SHRI S.S. SHUKL A 11 1215/AHD/201 9 2013-14 SHRI ARVINDBHAI BABUBHAI PATEL, VADODARA (ACWPP2523R) DCIT, CIRCLE- 1(2), VADODARA SHRI MANISH J. SHAH SHRI S.S. SHUKL A 12 1216/AHD/201 9 2014-15 SHRI ARVINDBHAI BABUBHAI PATEL, VADODARA (ACWPP2523R) DCIT, CIRCLE- 1(2), VADODARA SHRI MANISH J. SHAH SHRI S.S. SHUKL A 13 1217/AHD/201 9 2010-11 SHRI ARVINDBHAI BABUBHAI PATEL, VADODARA (ACWPP2523R) DCIT, CIRCLE- 1(2), VADODARA SHRI MANISH J. SHAH SHRI S.S. SHUKL A 14 1218/AHD/201 9 2011-12 SHRI ARVINDBHAI BABUBHAI PATEL, VADODARA (ACWPP2523R) DCIT, CIRCLE- 1(2), VADODARA SHRI MANISH J. SHAH SHRI S.S. SHUKL A 15 1219/AHD/201 9 2013-14 SHRI ARVINDBHAI BABUBHAI PATEL, VADODARA (ACWPP2523R) DCIT, CIRCLE- 1(2), VADODARA SHRI MANISH J. SHAH SHRI S.S. SHUKL A 16 1220/AHD/201 9 2014-15 SHRI ARVINDBHAI BABUBHAI PATEL, VADODARA (ACWPP2523R) DCIT, CIRCLE- 1(2), VADODARA SHRI MANISH J. SHAH SHRI S.S. SHUKL A DATE OF HEARING : 29-01-2021 DATE OF PRONOUNCEMENT : 01-02-2021 /ORDER PER BENCH:- I.T.A NOS. 1702/AHD/2019 & 15 OTHERS PAGE NO SHRI ROHIT R. GUPTA VS. DCIT & 15 OTHERS 3 THESE SIXTEEN APPEALS FILED BY DIFFERENT ASSESSEES, ARISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 19 61; IN SHORT THE ACT. 2. THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHD RAW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS O F VIVAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEEE S HAVE ALSO ENCLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE APPLICATIONS FILED BY THE ASSESSEES UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURSUE THE SAID APPEALS SINCE THEIR APPLICATIONS UNDER VIVAD S E VISHWAS SCHEME, 2020 HAVE BEEN APPROVED BY THE INCOME TAX DEPARTMENT AND REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE B E GRANTED. 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 ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAVE BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BE EN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHW AS SCHEME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF T HE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD , THE AFORESAID REQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2020 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED I.T.A NOS. 1702/AHD/2019 & 15 OTHERS PAGE NO SHRI ROHIT R. GUPTA VS. DCIT & 15 OTHERS 4 UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESS EES WILL BE AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE SIXTEEN APPEALS OF THE DI FFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 01-02-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 01/02/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,