Shree Swaminarayan Education Trust, Ahmedabad V. ITO (Exemptions) Ward-2, Ahmedabad

ITA 1997/AHD/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4086 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 05-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A 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 ITA NO.1997 /AHD/2017 2013-14 SHREE SWAMINARAYAN EDUCATION TRUST (AAETS1361C) ITO (EXEMPTIONS), WARD -2, NATURE VIEW BUILDING, AHMEDABAD SMT. HARDIKA VYAS 2 ITA NO. 587/ AHD/2017 2013-14 SHRI KISHORBHAI HARJIBHAI PATEL (ACQPP7157F) ITO, WARD - 1(2)(4), VADODARA SMT. URVASHI SHODHAN 3 IT(SS)A NO. 421/AHD/2017 2010-11 SHRI SHAILA ATUL PATEL (ACPPP2692C) DCIT CENTRAL CIRCLE-2, AAYAKAR BHAVAN, RACE COURSE CIRCLE, BARODA SMT. URVASHI SHODHAN, A.R. REVENUE BY : SHRI S. S. SHUKLA, SR. D.R. / DATE OF HEARING 12/02/2021 / DATE OF PRONOUNCEMENT 15/02/2021 / O R D E R PER BENCH: THE CAPTIONED THREE APPEALS ARISE FROM THE RESPECTI VE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AGA INST DIFFERENT ASSESSMENT YEARS. 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 ITA NOS. 1997 & 587/AHD/17 & IT(SS)A NO.421/AHD/2017 - 2 - 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 IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE CAPTIONED PARTIES, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN.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 15/02/2021 TRUE COPY S. K. SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! ! ' / CONCERNED CIT 4 ! ! '- / CIT (A) )*+,!-.. / ! ! /01 / DR, ITAT, AHMEDABAD 2,34 / GUARD FILE. THIS ORDER PRONOUNCED ON 15/02/2021 ITA NOS. 1997 & 587/AHD/17 & IT(SS)A NO.421/AHD/2017 - 3 - BY ORDER / / /0! ! ! /01