Vipulkumar Vinodrai Dhakan, Amreli V. Income Tax Officer, Ward-3(1)(5), Amreli

ITA 179/RJT/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4116 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 23-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (THROUGH VIRTUAL COURT) BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S. NO. APPEAL A.Y. APPELLANT RESPONDENT A.R. (SHRI) 1. ITA NO. 179/RJT/2018 2007-08 VIPULKUMAR VINODRAI DHAKAN ( AKJPD9029K) THE I.T.O. WARD-3(1)(5), AMRELI WITHDRAWAL / RESPONDENT BY : SHRI S. S. RATHI, SR. DR / DATE OF HEARING 05/10/2021 / DATE OF PRONOUNCEMENT 06/10/2021 /O R D E R PER MADHUMITA ROY, JM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3 , RAJKOT (CIT(A) IN SHORT), DATED 05.03.2018 ARISING IN THE ASSESSMENT ORDER DA TED 27.03.2015 PASSED BY THE ITO, WARD-3(1)(5), AMRELI UNDER SECTION 144 R.W.S. 147 OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING AY 2007-08. 2. THE ASSESSEE FILED WRITTEN SUBMISSION TO WITHDRA W THE APPEAL ON THE GROUND THAT HE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VIS HWAS SCHEME, 2020 AND IN HIS SUBMISSION THE ASSESSEE HAS ALSO ENCLOSED THE COPIE S FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE APPLICATION FIL ED BY THE ASSESSEE UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAVE SUBMIT TED THAT HE DOES NOT WANT TO PURSUE THE SAID APPEALS SINCE THEIR APPLICATIONS UN DER VIVAD SE VISHWAS SCHEME, 2020 HAS BEEN APPROVED BY THE INCOME TAX DEPARTMENT AND REQUESTED THAT HIS APPLICATION FOR WITHDRAWAL OF APPEAL MAY PLEASE BE GRANTED. ITA NO.179/RJT/2018 - 2 - 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTAN CES NARRATED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ON OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL AS HIS APPLICATION HAS BEE N APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BEEN MADE I N SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 20 20 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF THE PROVISIO N MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID R EQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2020 IN A CCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEE WILL BE AT LIBERTY TO FILE THE MISCELLANEO US APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TIME LIM IT PROVIDED IN THE ACT. 5. IN THE RESULT, THE CAPTIONED APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. SD/- SD/- (AMARJIT SINGH) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 06/10/2021 TANMAY TRUE COPY / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. ! / CONCERNED CIT 4. ! - '% / CIT (A) 5. &'( )) , '% ' , '*+ / DR, ITAT, AHMEDABAD 6. (,- ./% / GUARD FILE. BY ORDER/ , / ( DY./ASSTT.REGISTRAR) , 0 / ITAT, RAJKOT 1.DATE OF DICTATION ON 05.10.2021 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 05.10.2021 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. .10.2021 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR . P.S./P.S .10.2021 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 06 .10.2021 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 IN OPEN COURT ON 06/10/2021