M/s. Kingstar Communication Pvt. Ltd, Rajkot V. ITO, Ward-2(1)(2), Ahmedabad

ITA 1838/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4454 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 24-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13; 22

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER S.NO APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. 1-2 ITA NOS. 1 838 & 1839/AHD/ 2018 2010-11 & 2014- 15 M/S. KINGSTAR COMMUNICATION PVT. LTD. (AADCK1888Q) ITO, WARD - 2(1)(2), AHMEDABAD WITHDRAWAL APPLICATION 3 ITA NO.171/ AHD/2015 2009-10 SMT. HEMLATA Y. AGRAWAL (ACYPA9288J) ITO, WARD - 2(4), AHMEDABAD SHRI CHETAN AGARWAL 4 ITA NO.1887 /AHD/2019 2012-13 DHANJIBHAI RAVJIBHAI DHOLARIA (ACTPP7683H) DCIT CIRCLE -3(3), AHMEDABAD WITHDRAWAL APPLICATION 5 ITA NO.2036/ AHD/2018 2015-16 JAYDEEP BHARATBHAI KOTHARY (ABVPK2321E) DCIT, CIRCLE-1(2), AHMEDABAD SHRI DIVYANG SHAH 6 ITA NO. 475/ AHD/2019 2014-15 M/S. SAI DEVELOPERS (ABSFS4874R) ITO, WARD-4, ANAND WITHDRAWAL APPLICATION 7 ITA NO. 1344/ AHD/2019 2011-12 AKASHDEEP OZA (AAIPO7824N) ITO, WARD - 7(2)(1), AHMEDABAD SHRI NAVIN K. ASWANI 8 ITA NO.1543/ AHD/2018 2013-14 PARESHKUMAR B. PATEL (AUFPP2894L) ITO, SK. WARD -3 , HIMATNAGAR WITHDRAWAL APPLICATION 9 ITA NO.1934/ AHD/2018 2010-11 ASHOKBHAI MANILAL AMIN (ACBPA3249G) ITO, WARD -5(1)(3 ), AHMEDABAD WITHDRAWAL APPLICATION 10 ITA NO.1626 /AHD/2019 2016-17 M/S. SUJLAM (SUREL APPT.) CO-OP. HOUSING SOCIETY LTD. (AADAS3304B) ITO, WARD - 3(3)(5), AHMEDABAD SHRI TUSHAR HEMANI & SHRI PARIMAL SINH PARMAR 11 ITA NO.1920/ AHD/2019 2016-17 SHASHI GAURISHANKAR GOYAL (ABVPK2321E) ITO, WARD - 7(1)(4), AHMEDABAD WITHDRAWAL APPLICATION 12 ITA NO. 345/ AHD/2019 2014-15 NIMITA D. PARIKH (ADGPP8588B) ITO, WARD- 1(2)(3), AHMEDABAD SHRI KETAN SHAH & SHRI AMAN SHAH 13 ITA NO. 2289 / AHD/2018 2014-15 SHRI NIRMAL RAMESHBHAI PATOLIYA (BIBPP2676P) ITO, WARD -7(2)(3 ), AHMEDABAD WITHDRAWAL APPLICATION 14 ITA NO. 1114/AHD/ 2019 2007-08 SHRI PURSHOTTAM B. PITRODA (ABWPM6274B) ACIT/DCIT, CIRCLE -3(2), AHMEDABAD WITHDRAWAL APPLICATION 15 ITA NO.1926/ AHD/2018 2010-11 PRITUL MAHENDRABHAI SANGHVI (BBTPS5859N) ITO, WARD - 5(1)(4), AHMEDABAD SHRI TUSHAR HEMANI & SHRI PARIMAL SINH PARMAR ITA NOS. 1838/AHD/18 & 23 ORS. (M/S. KINGSTAR COMMUNICATION PVT. LTD. & ORS.) - 2 - 16 ITA NO.1438 /AHD/2018 2013-14 SHRI RAM KRUPA MEDICARE PVT. LTD. (AAECS3818F) ITO, WARD - 2(1)(3), AHMEDABAD SHRI BHAVIN MARFATIA 17 ITA NO.1908/ AHD/2017 2012-13 ARVINDBHAI BABUBHAI PATEL (HUF) (AAGHA3988A) ITO, WARD - 1(2)(4), VADODARA SHRI MANISH J. SHAH 18 ITA NO. 284/ AHD/2019 2010-11 SMT. SAULOMIBEN KANUBHAI AMIN (ABOPA4412H) ITO, WARD- 1(2)(5), VADODARA SHRI ANIL R. SHAH & KINJAL SHAH 19-20 ITA NO S. 2559 & 2560/AHD /2017 2009-10 JAYANTIBHAI PUNJIRAM THAKKAR (AAJPT7732M) & PUSHPABEN JAYANTIBHAI THAKKAR (AASPT6815C) ITO, WARD -6(1)(4 ), AHMEDABAD & ITO, WARD - 6(1)(3), AHMEDABAD SHRI MANTHAN S. KHOKHANI 21 ITA NO.2961/ AHD/2017 2008-09 ISHIKA BEAUTY INTERNATIONAL PVT. LTD. (AABCI5370H) ITO, WARD 4(3) , AHMEDABAD SHRI D. K. PARIKH 22 ITA NO.3475/ AHD/2014 2005-06 BHARATBHAI KALYANBHAI PATEL (ABUPP4415D) ITO, WARD -4, PATAN CIRCLE, MEHSANA SHRI A. C. SHAH 23 ITA NO.3428 /AHD/2014 2005-06 ARUNABEN ROHITBHAI SHAH (ANPPS3471D) ITO, WARD -1, MEHSANA SHRI A. C. SHAH 24 ITA NO.3430/ AHD/2014 2005-06 JYOTIBEN KIRITKUMAR SHAH (ADGPS0652P) ITO, WARD -1, MEHSANA SHRI A. C. SHAH REVENUE BY : SHRI S. S. SHUKLA, SR. D.R. / DATE OF HEARING 10/02/2021 / DATE OF PRONOUNCEMENT 10/02/2021 / O R D E R PER BENCH: THE CAPTIONED TWENTY FOUR APPEALS ARISE FROM THE RE SPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A )) AGAINST DIFFERENT ASSESSMENT YEARS. ITA NOS. 1838/AHD/18 & 23 ORS. (M/S. KINGSTAR COMMUNICATION PVT. LTD. & ORS.) - 3 - 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL B ENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS C ALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAV E SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCI SE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. R EFERENCE WAS ALSO MADE TO WRITTEN REQUESTS IN THIS REGARD. 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. IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE CAPTIONED PARTIES, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEF IT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED W ILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BE FORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- (RAJPAL YADAV) (PRADIP KUMA R KEDIA) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD: DATED 10/02/2021 TRUE COPY S. K. SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! ! ' / CONCERNED CIT 4 ! ! '- / CIT (A) )*+,!-.. / ! ! /01 / DR, ITAT, AHMEDABAD THIS ORDER PRONOUNCED ON 10/02/2021 ITA NOS. 1838/AHD/18 & 23 ORS. (M/S. KINGSTAR COMMUNICATION PVT. LTD. & ORS.) - 4 - 2,34 / GUARD FILE. BY ORDER / / /0! ! ! /01