Vishal Enterprise, Mehsana V. ACIT, Mehsana Circle, Mehsana

ITA 1804/AHD/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8911 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 02-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, ‘C’ । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI AMARJIT SINGH, ACCOUNTANT MEMEBR आयकर अपील (एस. एस.) सं./I.T.A. No. 1804/Ahd/2017 ( Assess ment Ye ar : 2014-15) Vi sh al E nte rp ri se BS CC H ou se , Op p. ON GC Co lo n y, H ig hw a y, Me hs ana - 3 84 00 2 / V s . AC IT Me hs ana C ir cl e, M ehs an a यी ल सं./ ीआ आर सं./P A N / G IR N o . : A A D F V 8 8 9 2 N (अपील Appellant) . . ( य / Respondent) अपील र स /Appellant by : No ne य क र स / Respondent by : Shri V. K. Singh, Sr.D.R. स क र! D a t e o f H e a r i n g 14/02/2022 "#$% क र! /D a t e o f P r o n o u n c e m e n t 14/02/2022 ORDER PER AMARJIT SINGH, AM: The captioned appeal has been filed at the instance of the assessee against the order of the Co mmissioner of Inco me Tax (Appeals), Gandhinagar (‘CIT(A)’ in short) vide appeal no. CIT(A)/GNR/450/2016-17 dated ITA No. 1804/Ahd/2017 (Vishal Enterprise vs. ACIT ) AY 2014-15 - 2 - 29.05.2017 arising in the assess ment order dated 24.05.2016 passed by the Assessing Officer (AO) under s.143(3) of the Inco me Tax Act, 1961 (the Act) concerning AY. 2014-15. 2. The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vishwas Sche me, 2020’ (VSV). The assessee does not seek to pursue the said appeal owing to exercise of option for availing VSV Sche me and consequently requested that his application for withdrawal of appeal may please be granted. Reference was also made to written requests in this regard. 3. The learned Depart mental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circu mstances narrated on behalf of the assessee. 4. In the light of written/oral request made on behalf of the captioned assessee, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Sche me for any bonafide reasons, then the assessee concerned will be at liberty to ITA No. 1804/Ahd/2017 (Vishal Enterprise vs. ACIT ) AY 2014-15 - 3 - seek restoration of original appeal for hearing before ITAT in accordance with law. 5. In the result, the captioned appeal is dis missed as withdrawn. Sd/- Sd/- (MAHAVIR PRASAD) ( AM ARJIT SI NGH) JUDICIAL MEMBER ACCOUNTANT MEMB ER Ahmedabad: Dated 14/02/2022 True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- &. र / Revenue 2. आ दक / Assessee ). सं*ं+, आयकर आय - / Concerned CIT 4. आयकर आय - - अपील / CIT (A) 0. 1 2 3ीय 4 4 +,5 आयकर अपील!य अ+,कर%5 अ67द * द / DR, ITAT, Ahmedabad 8. 3 9: ; ल / Guard file. By order/आद श स 5 उप/स6 यक पं ीक र आयकर अपील!य अ+,कर%5 अ67द * द । This Order pronounced in Open Court on 14/02/2022