Shri Bharat Jayntilal Patel , Ahmedabad V. The DCIT, Circle-4(2), Ahmedabad

ITA 1845/AHD/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8693 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 12-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G.C. DAXINI

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No. 1845/Ahd/2019 Assessment Years : 2010-11 Dr. Bharat Jayantilal Patel, Samvad Hospital, Opp. Punjab National Bank, Navrangpura, Ahmedabad PAN: ABCPP 5038 J Vs Deputy Commissioner of Income-tax, Circle-4(2), Ahmedabad / (Appellant) / (Respondent) Assessee by : Shri Pritesh Shah, AR Revenue by : Shri G.C. Daxini, Sr DR /Date of Hearing : 17/02/2022 /Date of Pronouncement: 17/02/2022 आदेश/O R D E R PER P.M. JAGTAP, VICE-PRESIDENT : The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-4, Ahmedabad dated 15 th October 2019 passed for Assessment Year 2010-11. 2. We have heard the Learned Representatives of both the parties through video conferencing. Learned Counsel for the Assessee, at the outset, submitted that assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme, 2020” and has received Certificate in Form No.3 from Designated Authority under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. Copy of the Form No.3 is placed on record before the Tribunal in this regard. An application dated 17.02.2022 requesting for withdrawal of appeal under the said scheme is also placed on record. 3. The learned Departmental Representative submitted that he has no objection to the withdrawal of appeal in the circumstances narrated on behalf of the assessee. ITA No. 1845/Ahd/2019 Shri Bharat Jayantilal Patel Vs. DCIT AY : 2010-11 2 4. We 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 17 th February, 2022 at Ahmedabad. Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad, Dated 17/02/2022 *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- ...17.02.2022...Vivad-Se-Vishwas Scheme...... 2. Date on which the typed draft is placed before the Dictating Member ...17.02.2022............ Other member .......17.02.2022.............. 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ...17.02.2022............... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ...17.02.2022.... 5. Date on which the file goes to the Bench Clerk...17.02.2022................ 6. Date on which the file goes to the Head Clerk......17.02.2022............................ 7. The date on which the file goes to the Assistant Registrar for signature on the order..................... 8. Date of Despatch of the Order..................