ITO, Ward-1(2)(4), Ahmedabad V. Shri Shital Omprakash Agrawal, (HUF), Ahmedabad

ITA 1978/AHD/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8352 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 31-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, अहमदाबाद ायपी “ए” अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (through web-based video conferencing platform) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER आयकर आयकरआयकर आयकर अपील अपीलअपील अपील सं संसं सं./ ITA No. 1978/Ahd/2017 Asstt.Year 2011-12 Income Tax Officer, Ward 1(2)(4), Ahmedabad Vs M/s Shital Omprakash Agrawal (HUF), A 2/2 Elite Co. Op. Housing Society, Near Dafnala, Opp. New Annexee, Shahibaug, Ahmedabad – 380004 PAN: AAMHS 8916 H आयकर आयकरआयकर आयकर अपील अपीलअपील अपील सं संसं सं./ ITA No. 2284/Ahd/2017 Asstt.Year : 2011-12 M/s. Shital Omprakash Agrawal (HUF), A 2/2 Elite Co. Op. Housing Society, Near Dafnala, Opp. New Annexee, Shahibaug, Ahmedabad – 380004 PAN: AAMHS 8916 H Vs Income Tax Officer, Ward 1(2)(4), Ahmedabad अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹त् 灹त् 灹त् 灹त् यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) By Revenue : Shri S.S. Shukla, Sr DR By Assessee : Withdrawal application सुनवाई क琉 तारीख/Date of H eari ng : 12/11/2021 घोषणा क琉 तारीख /Date of P ronouncement : 17/11/2021 आदेश/O R D E R PER PRADIP KUMAR KEDIA, AM: These cross appeals by the Revenue and assessee are directed against common order of the learned Commissioner of Income-Tax (Appeals)-10, Ahmedabad dated 20.06.2017 for Assessment Year 2011-12. ITA No. 1978 & 2284 /Ahd/2017 Assessee : Shital Omprakash Agrawal HUF A.Y. 2011-12 - 2 - 2. At the time of hearing, it was brought to our notice that the assessee has filed two letters dated 07.07.2021 and 30.10.2021 seeking permission to withdraw the captioned appeals. In appeal No.2284/Ahd/2017 vide above letter dated 30-10-2021 the assessee has sought withdrawal of the appeal in view of opting for settlement of dispute under Vivad Se Vishwas Scheme 2020. Along with the letter, assessee has also filed copy of form No.3 issued by the Designated Authority in this behalf. Copies of these same are taken on record. Further, the assessee has also filed a letter 07.07.2021 stating that having opted for settlement of disputed tax under Vavad Se Vishwas Scheme 2020, due payment thereof has been paid under the said scheme. Assessee has filed copies of tax payment challan and also declaration filed on 31.01.2021. In view of the above, the assessee requested for withdrawal of both the appeals in order to facilitate settlement of issue under Vivad Se Vishwas Scheme. When we asked the learned Departmental Representative about the factum of resolution of dispute opted by the assessee under the above scheme as averred in the above two letters, the learned Departmental Representative did not dispute the same, but submitted that in case the assessee fails to avail the benefit, then the Revenue may be given liberty to restore its appeal pending before the Tribunal. 3. We have considered both letters of the assessee for withdrawal of the appeals under the Scheme “Vivad se Vishwas”. In the light of aforesaid requests made by the assessee, we do not find any reason to keep the above two pending before the Tribunal, hence, both the appeals are dismissed as withdrawn for facilitating the assessee to settle the dispute under Vivad Se Vishwas Scheme. However, in the event, the assessees fail to avail the benefit of “Vivad se Vishwas Scheme” for any ITA No. 1978 & 2284 /Ahd/2017 Assessee : Shital Omprakash Agrawal HUF A.Y. 2011-12 - 3 - bonafide reason, then both the assessee and the Revenue will be at liberty to seek restoration of their respective original appeals for hearing before the ITAT in accordance with law. 4. In the result, both the appeals are dismissed as withdrawn under VSVS scheme. Order pronounced in the Court on this 17 th November, 2021. Sd/- Sd/- (MADHUMITA ROY) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad, Dated 17/11/2021 *Bt आदेश आदेशआदेश आदेश क琉 क琉क琉 क琉 灹ितिलिप 灹ितिलिप灹ितिलिप 灹ितिलिप अ灡ेिषत अ灡ेिषतअ灡ेिषत अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 / The Respondent. 3. संबंिधत आयकर आयु猴 / Concerned CIT 4. आयकर आयु猴(अपील) / The CIT(A) 5. िवभागीय 灹ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड榁 फाईल / Guard file. आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/ BY ORDER, True Copy उप उपउप उप/सहायक सहायकसहायक सहायक पंजीकार पंजीकारपंजीकार पंजीकार (Dy./Asstt.Registrar) आयकर आयकरआयकर आयकर अपीलीय अपीलीयअपीलीय अपीलीय अिधकरण अिधकरणअिधकरण अिधकरण, अहमदाबाद अहमदाबादअहमदाबाद अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation-... 2. Date on which the typed draft is placed before the Dictating Member- Other Member ...... 3. Date on which the approved draft comes to the Sr.P.S./P.S. ...... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ... 5. Date on which the fair order comes to the Sr.P.S. ... 6. Date on which the file goes to the Bench Clerk-.......... 7. Date on which the file goes to the Head Clerk.................................. 8. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 9. Date of Despatch of the Order..................