Deepti Sandeep Mathur, (Deep Enterprise), Ahmedabad V. The ITO, Ward-3(2)(6), Ahmedabad

ITA 1733/AHD/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0925 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 30-03-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 02-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA
• Section: 201; 13; 22; 20

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD ( CONVENED T HROUGH VIRTUAL COURT ) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED , ACCOUNTANT MEMB E R S.NO APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. 1 ITA NO. 1733 /A HD / 20 1 8 2015 - 1 6 DEEPTI SANDEEP M ATHUR (A QAPM3544M ) ITO , WARD - 3 ( 2 ) (6) , AHMEDA BAD WITHDRAWAL 2 - 3 IT (SS) A NOS. 389 & 390 / A HD / 2019 20 1 2 - 1 3 & 2013 - 14 SH RI DINESH CHANDRA R. AGRAWAL (A BKPA0525D ) A CIT, CENTRAL CIRCLE - 2 ( 1), AHMEDA BAD WITHDRAWAL 4 ITA NO. 1971 / A HD/ 2 018 2013 - 14 SMT. TANISHA GOPALKRISHNA GOYAL (AIPPJ5098L ) IT O , WARD 1(5 ), AHMEDA BAD SHRI ABHIMANYU SINGH BHATI 5 IT A NO. 1 435 /A HD / 20 1 9 2014 - 1 5 ALMIGHTY SHIPPING & LOGISTICS PVT. LTD. (AAHCA8101G ) ITO, WARD - 1(1 ) (1) , VADODARA WITHDRAWAL 6 ITA NO.2209 /A HD /2 018 2014 - 15 KAMAL J. BHATIA, HUF (A AACC8513B ) IT O, WARD - 1( 2 ) (2), A HMEDABAD WITHDRAWAL 7 ITA NO . 1508 /A HD /2 018 201 4 - 1 5 SMT. REKHABEN M. KOLADIYA, AHM EDABAD (ANTPK1202K ) ITO , WARD - 5 ( 3 ) (5) , A HMEDA BAD SHRI HARDIK VORA 8 ITA NO. 2 0 01 /A HD /2 018 2010 - 11 RAHUL BHARAT PATEL (AGOPP5274H ) ITO, WARD - 5 (2) (4 ), A HMEDA BAD SHRI HA RDICK V ORA 9 ITA NO.1510 /A HD /2 018 20 14 - 15 SMT.MANISHABEN R. KOLADIYA (AH HPK3310K ) IT O , WARD - 5 ( 3 ) (3) , AHMEDABAD SHRI HARDIK VORA 10 ITA NO.2016 /A HD /2 018 200 8 - 0 9 GANDHI VADIA ASSOCIATES (AAHFG8975H ) IT O, WARD 2(5 ) , BHAVNAGAR WITHDRAWAL 11 ITA NO.1060 /A HD / 2018 20 14 - 15 SHRI PRAKASHCHANDRA K. THAKKAR (AAXPT0209P ) DC IT , CENTRAL CIRCLE - 1(1) , A HMEDABAD WITHDRAWAL 12 ITA NO.2083 /A HD /2 018 2012 - 13 BIJAL DHIMAN VYAS (ABZPV7365D ) A CIT, C IRCLE 5(2 ), A HMEDABAD WITHDRAWAL IT A NO.1733 /AHD/ 1 8 & 36 ORS. - 2 - 13 ITA NO. 1034 /A HD /2 018 20 14 - 15 RIPPAL RAJENDRAKUMAR PATEL (A WQPP7468K ) IT O, WARD 1(2) ( 5 ), A HMEDA BAD SHRI HARDIK VORA 14 ITA NO.2014 /A HD/ 2 018 2014 - 15 NARESHKUMAR P. JAIN (A DVPJ5986E ) IT O, WARD 1(2 ) ( 3 ), A HMEDA BAD SHRI HARDIK VORA 15 ITA NO.984 /A HD/ 2 018 2013 - 14 SARVODAYA PSYLLIUM INDUSTRIES ( ABEPC0082L ) ITO , PATAN WARD - 4, UNJHA SH RI M.J. SHAH 16 ITA NO. 2086 /A HD / 2018 2014 - 15 RATANLAL NEMICHANDJI JAIN (ABJPJ6779R ) ITO, W ARD - 1( 2 ) (5) A HMEDA BAD SHRI HARDIK VORA 17 ITA NO. 2759 /A HD / 20 1 7 2014 - 15 ALKA C PRAJAPATI (BDEPP9934L ) ITO, W ARD 6(1 ) ( 4 ), A HMEDA BAD SHRI HARDIK VORA 18 ITA NO.2760/AHD/2017 201 4 - 1 5 SHILPA SHANTILAL PRAJAPATI ( AQCPP6603N ) ITO, WARD - 6(1)(3) , AHMEDABAD SHRI HARDIK VORA 19 ITA NO.2761 /A HD / 20 1 7 201 4 - 1 5 SHANTILAL NARAYANLAL PRAJAPATI ( AGEPP1681L ) ITO, WARD - 6 ( 1 )( 3 ), A HMEDA BAD SHRI HARDIK VORA 20 ITA NO.2762 / A HD / 2017 201 4 - 1 5 CHETAN N. PRAJAPATI ( BEVPP2139B) ITO, W ARD 6(1 ) ( 3 ), A HMEDA BAD SHRI HARDIK VORA 21 I TA NO.2763 /A HD / 2017 201 4 - 1 5 TARANKUMAR N. PRAJAPATI ( AYPPP7520F) ITO, W ARD 6(1 ) ( 3 ), A HMEDA BAD SHRI HARDIK VORA 22 - 23 ITA NO S.2139 &2140 /A HD/2018 2012 - 13 2013 - 14 VIKESH H. SHAH ( APKPS9799F ) D.C.I.T, CIRCLE - 3(1 ) , VADODARA WITHDRAWAL 24 ITA NO.1140/AHD/2018 2011 - 12 SHRI SAMMER J. VYAS HUF (AAUHS6870E) ITO, WARD - 4, GASNDHINAGAR SHRI G.M. THAKOR 25 ITA NO.899/AHD/2019 2014 - 15 RAMCHAND H. TULSIANI HUF (AAAHT4083L ITO WARD - 5(2)(3), AHMEDABAD SHRI S.K. SUDHWANI 26 ITA NO.900/AHD/2019 2014 - 15 SUNITA RAMCHAND TULSIANI (ABIPT5411F) ITO, WARD - 5(2)(3) AHMED ABAD SHRI S.K. SUDHWANI 27 ITA NO.1538/AHD/2019 2011 - 12 SADABHAI N. SOLANKI (ANYPS7168Q) I TO, WARD - 3(2)(10) AHMEDABAD SHRI S.V AGRAWAL & SHRI DIVYA AGRAWAL 28 ITA NO.888/AHD/2019 2014 - 15 KIRANBHAI M. DESAI (BLRPD8446A) ITO, WARD - 1(1)(1), AHMEDABAD SHRI S.V AGRAWAL & SHRI DIVYA AGRAWAL IT A NO.1733 /AHD/ 1 8 & 36 ORS. - 3 - 29 ITA NO.2454/AHD/2018 2014 - 15 PARIKH HARDIK CHAMPALAL ( HUF) (AAGHP9657N) ITO, WARD, 1(2)(5) SHRI G.M. THAKOR 30 ITA NO.219/AHD/2019 2014 - 15 BACHIBEN CHAMPAKLAL PARIKH (AFXPP3212P) ITO, WARD - 1(2)(1), AHMEDABAD SHRI G.M, THAKOR 31 ITA NO.487/AHD/2019 2013 - 14 BACHIBEN CHAMPAKLAL PARIKH (AFXPP3212P) ITO, WARD - 1( 2)(1), AHMEDABAD SHRI G.M, THAKOR 32 ITA NO.80/AHD/2019 2010 - 11 SGL GRAPHICS TECHNOLOGY (ABOFS8194G) ITO, WARD - 3(3)(9), AHMEDABAD SHRI RASESH SHAH 33 ITA NO.792/AHD/2019 2010 - 11 SHESHMOJ ENTERPRISE (ABBFS1328K) ITO, WARD,5(2)(1), AHMEDABAD WITHDRAWAL 34 ITA NO.1564/AHD.2019 2011 - 12 MUKUL HARILAL SHAH, (AINPS6553R) ITO, WARD - 3(3)(3) WITHDRAWAL 35 ITA NO.25/AHD/2019 2010 - 11 POONAM ENGINNERS PVT LTD. (AAECP2542B) ITO, WARD - 3(1)(4), AHMEDABAD SHRI JAIMIN B. SHAH 36 ITA NO.1919/AHD/2019 2011 - 12 KAUSHAL MUKU LBHAI SHAH (ACZPS4256M) ITO, WARD - 5(2)(5), AHMEDABAD WITHDRAWAL 37 ITA NO.1832/AHD/2019 2011 - 12 KETAL MUKULBHAI SHAH (AFBPS1364R) ITO, WARD - 3(3)(2) WITHDRAWAL REVENUE BY : SHRI S.S. SHUKLA , SR. D.R. / DATE OF HEARING 04 / 1 2 /20 20 / DATE OF PRONOUNCEMENT 11 / 1 2 /20 20 / O R D E R PER BENCH : THE CAPTIONED THIRTY SEVEN APPEALS ARISE FROM THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) ( CIT(A) ) AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEE S HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV) . WHEN THE MATTER WAS CALLED FOR HEARI NG, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET H AVE SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR IT A NO.1733 /AHD/ 1 8 & 36 ORS. - 4 - AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. REFERENCE WAS ALSO MADE T O WRITTEN REQUESTS IN THIS REGARD. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE L IGHT OF ORAL/WRITTEN REQUEST S MADE ON BEHALF 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 ASSESSEE CONCERNED WILL BE A T LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISSED AS WITHDRAWN. SD/ - SD/ - ( MAHAVIR PRASAD ) (WASEEM AHMED ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 11 / 1 2 / 20 20 (TRUE COPY) MANISH THIS ORDER PRONOUNCED ON 11 / 1 2 /20 20