M/s. Shyam Infraspace Private Limited., Ahmedabad V. DCIT, 4(1)(2), Ahmedabad

ITA 177/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6931 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 18-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD (THROUGH WEB-BASED VIDEO CONFERENCING PLATFORM) ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 177/AHD/2018 ASSESSMENT YEAR :2012-13 M/S. SHYAM INFRASPACE PVT. LTD., 2, GOLDEN HOMES, B/H. GURUDWARA, THALTEJ, AHMEDABAD 380054 PAN : AAOCS 6699 E VS DEPUTY COMMISSIONER OF INCOME TAX-4(1)(2) PRATYAKSHAR BHAWAN, PANJARA POLE, AMBAWADI, AHMEDABAD / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI SUNIL R. DAD, AR (WRITTEN SUBMISSION BY EMAIL DATED 26.03.2021) REVENUE BY : SHRI JAMES KURIAN, SR DR / DATE OF HEARING : 26/03/2021 / DATE OF PRONOUNCEMENT: 05/04/2021 / O R D E R PER RAJPAL YADAV, VICE PRESIDENT : THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAIN ST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS)-8, AHM EDABAD DATED 3 RD OCTOBER 2017 PASSED FOR ASSESSMENT YEAR 2012-13. 2. WHEN THIS APPEAL WAS CALLED FOR HEARING, NO ONE HAS COME PRESENT ON BEHALF OF THE ASSESSEE AND, THEREFORE, IT WAS ADJOU RNED TO 15 TH JUNE 2021. THE BENCH HAS ACCORDINGLY DIRECTED FOR ISSUANCE OF FRES H NOTICE OF HEARING; HOWEVER, AFTER RISING OF THE BENCH, AN EMAIL HAS BE EN RECEIVED IN THE REGISTRY FROM THE OFFICE OF THE CHARTERED ACCOUNTAN T, SHRI SUNIL R. DAD. IN THE EMAIL, IT HAS BEEN SUBMITTED THAT THE ASSESSEE HAS RESOLVED ITS DISPUTE UNDER THE SCHEME DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020. THE RE GISTRY ITA NO. 177/AHD/2018 SHYAM INFRASPACE PVT LTD VS. DCIT AY : 2012-13 2 HAS PLACED ON RECORD COPY OF THIS EMAIL DATED 26.03 .2021 ALONGWITH APPLICATION OF THE ASSESSEE FOR WITHDRAWAL OF APPEAL AS WELL AS COPY OF FORM NO.3, I.E. CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 OF T HE DIRECT TAX VIVAD SE VISHWAS ACT, 2020. IN THE LIGHT OF AFORESAID REQU EST MADE BY THE ASSESSEE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VIVAD SE VIS HWAS SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE WILL BE AT LIBERTY TO SE EK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEFORE ITAT IN ACCORDANCE WITH L AW. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE COURT ON 5 TH APRIL 2021 AT AHMEDABAD. SD/- SD/- (WASEEM AHMED) (R AJPAL YADAV) ACCOUNTANT MEMBER VICE-PRESIDENT AHMEDABAD, DATED 05/04/2021 *BT / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '! / THE RESPONDENT. 3. & ( / CONCERNED CIT 4. ( ) ( / THE CIT(A)- 5. & , & , /DR,ITAT, AHMEDABAD, 6. 1 / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) & ITAT, AHMEDABAD 1. DATE OF DICTATION- 26.03.2021 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 26.03.2021 OTHER MEMBER 26.03.2021. 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. - 05.04.2021 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 05.04.2021... 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK05.0 4.2021 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REG ISTRAR FOR SIGNATURE ON THE ORDER 8. DATE OF DESPATCH OF THE ORDER