Shri Jagdishbhai K. Bharadia, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-1(2)(5), RAJKOT-GUJARAT

ITA 18/RJT/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4402 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 31-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOU NTANT MEMBER [CONDUCTED THROUGH E-COURT AT AH MEDABAD] SL. NO. APPEAL ITA/IT(SS)A A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1 ITA 18/RJT/2019 2014- 15 JAGDISHBHAI KHIMJIBHAI BHARADIA (ABPPB8044B) ITO, WARD- 1(2)(5), RAJKOT WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 2 ITA 292/RJT/2019 2011- 12 MANJULABEN GANPATBHAI PARMAR (ARNPP6361R) ITO, WARD-4, SURENDRANAGAR WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 3 ITA 212/RJT/2019 2016- 17 SHRI VAPULBHAI K. UNDHAD (AANPU2107R) ITO, WARD- 3(1)(3), RAJKOT MS. DEVINA PATEL SHRI S.S. RATHI 4 ITA 475/RJT/2017 2014- 15 SMT. BHAVNABEN PRADIPKUMAR (ABOPD4459M) ACIT, MORBI CIRCLE, MORBI SHRI SUMIT SHINGALA SHRI S.S. RATHI 5 ITA 405/RJT/2018 2006- 07 M/S. PAVAN ENTERPRISE (AAEFP2079A) ITO, WARD- 1(4), RAJKOT SHRI M.J. RANPURA SHRI S.S. RATHI 6 ITA 10/RJT/2020 2017- 18 CHOWGULE BROTHERS PVT. LTD. (AABCC7536P) ITO(INTL. TAXATION) GANDIDHAM WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 7 ITA 11/RJT/2020 2018- 19 CHOWGULE BROTHERS PVT. LTD. (AABCC7536P) ITO(INTL. TAXATION) GANDIDHAM WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 8 ITA 124/RJT/2018 2014- 15 SHRINE ENGINEERING PVT. LTD. (AALCS3442A) DCIT, CIRCLE- 2, JAMNAGAR WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 9 ITA 354/RJT/2018 2013- 14 SHRINE ENGINEERING PVT. LTD. (AALCS3442A DCIT, CIRCLE- 2, JAMNAGAR WITHDRAW AL APPLICATIO N SHRI S.S. RATHI I.T.A NOS. 18/RJT/2019 & 8 OTHERS PAGE NO. JAGDISHBHAI KHIMJIBHAI BHARADIA VS. ITO & 8 OTHERS 2 DATE OF HEARING : 19-05-2021 DATE OF PRONOUNCEMENT : 21-05- 2021 /ORDER PER BENCH:- THESE NINE APPEALS FILED BY DIFFERENT ASSESSEES ARI SE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 1961; IN SHORT THE ACT. 2 THE ASSESSEE FILED WRITTEN SUBMISSION TO WITHDRAW THE APPEALS ON THE GROUND THAT HE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 AND IN HIS SUBMISSION THE ASSESSEE HAS ALSO EN CLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPR OVING THE APPLICATION FILED BY THE ASSESSEE UNDER THE VIVAD SE VISHWAS SC HEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET HAS SUBMITTED THAT HE DOES NOT WANT TO PURSUE THE S AID APPEALS SINCE HIS APPLICATION UNDER VIVAD SE VISHWAS SCHEME, 2020 HAS BEEN APPROVED BY THE INCOME TAX DEPARTMENT AND REQUESTED THAT HIS APPLIC ATION FOR WITHDRAWAL OF APPEALS MAY PLEASE BE 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 ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION AND APPLICATIO N OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEALS AS HIS APPLICATION HAS BE EN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BEEN MAD E IN SUB-SECTION (2) & I.T.A NOS. 18/RJT/2019 & 8 OTHERS PAGE NO. JAGDISHBHAI KHIMJIBHAI BHARADIA VS. ITO & 8 OTHERS 3 (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCH EME, 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 REQUEST FOR WITHDRAWAL OF APPEALS OF THE ASSESSEE TO AVAIL THE VSV SCHEME, 2020 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESS EE WILL BE AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATION TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE NINE APPEALS FILED BY DIF FERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 21-05-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 21/05/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT