Lt. Smt. Kanchanben Manubhai Soni L/H Chandrashekar Manubhai Soni, Ahmedabad V. The ITO, Ward-5(2)(5), Ahmedabad

ITA 1815/AHD/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 0441 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 04-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD (through web-based video conferencing platform) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT ITA No.1815/Ahd/2019 Assessment Year : 2011-12 Lt. Smt. Kanchanben Manubhai Soni, L/h. Shri Chandrashekhar Manubhai Soni, 102, Shri Krishna Kutir Appts., Dharmayug Society Lane, Gulbai Tekra, Ahmedabad-380006 PAN : DDYPS 0339 Q Vs Income Tax Officer, Ward-5(2)(5), Ahmedabad / (Appellant) / (Respondent) Assessee by : Withdrawal application Revenue by : Shri Purushottam Kumar, Sr DR /Date of Hearing : 06/01/2022 /Date of Pr onouncement: 07/01/2022 आदेश/O R D E R The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-5, Ahmedabad dated 23 rd October 2019 passed for Assessment Year 2011-12. 2. At the time of hearing before me, none appeared on behalf the assessee. However, vide application dated 14 th December 2021, the legal heir of the assessee submitted that the assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme 2020” and also submitted that the assessee has received Form No.5 issued by the Principal Commissioner of Income Tax-3, Ahmedabad in this regard, which is placed on record, alongwith application dated 14.12.2021 for withdrawal of appeal. 3. The learned Departmental Representative, on the other hand, submitted that he has no objection to the withdrawal of appeal in the circumstances narrated on behalf of the assessee. ITA No. 1815/Ahd/2019 ] Lt. Smt. Kanchanben Manubhai Soni Vs. ITO AY : 2011-12 2 4. I have considered the submission and application of the assessee for withdrawal of the appeal under the scheme “Vivad se Vishwas”. In the light of aforesaid request made by the assessee, the appeal of the assessee is dismissed as withdrawn.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 Vishwas Scheme for any bonafide reasons, then the assessee will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 7 th January 2022 at Ahmedabad. Sd/- (RAJPAL YADAV) VICE-PRESIDENT Ahmedabad, Dated 07/01/2022 *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. , ./ 0 /Guard file. / BY ORDER, TRUE COPY ह # $ज (Asstt. Registrar) # # &' ITAT, Ahmedabad 1. Date of dictation- ...06.01.2022...... 2. Date on which the typed draft is placed before the Dictating Member ...06.01.2022............ Other member ...07.01.2022.................. 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ......07.01.2022............ 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ...07.01.2022 5. Date on which the file goes to the Bench Clerk....07.01.2022............... 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order..................... 8. Date of Despatch of the Order..................