Shri Kamlesh Chandrakantbhai Patel, Ahmedabad V. ACIT Circle-4(2), Ahmedabad

ITA 2000/AHD/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1762 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 06-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA
• Assessee Lawyers: BIREN SHAH
• Section: 143(3); 13; 22

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED , ACCOUNTANT MEMBER ./ ITA NO. 2000/AHD/2017 / ASSTT. YEAR: 2013 - 2014 KAMLESH CHANDRAKANT PATEL, PROP. OF WEST COAST INC. 3, NEW RAJDEEP SOCIETY, NR. SUN - SET ROW HOUSE, MEMNAGAR, AHMEDABAD - 380052. PAN : AAXPP0957E VS. A.C.I.T , CIRCLE - 4 (2) , AHMEDABAD . (APPLICANT) ( RESPON D ENT ) ASSESSEE BY : SHRI BIREN SHAH , A.R REVENUE BY : SHRI S.S. SHUKLA , SR .D. R / DATE OF HEARING : 13 / 01 / 2021 / DATE OF PRONOUNCEMENT: 22 / 02 /2021 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE A GAINST THE ORDER OF THE LEARNED COMM ISSIONER OF INCOME TAX (APPEALS) - 4 , AHMEDABAD , DATED 29/06/2017 ARISING IN THE MATTER OF ASSESSMENT ORDER PASSED UNDER S. 143(3) OF THE INCOME TAX ACT, 1961 ( HERE - IN - AFTER REFERRED TO AS 'THE ACT') RELEVANT TO THE ASSESSMENT YEAR 2013 - 20 14 . ITA NO.2000/AHD/2017 ASSTT. YEAR 2013 - 14 2 2. WHEN THE CASE WAS CALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESS EE FILED AN APPLICATION DATED 13/01/2021 SEEKING ADJOURNMENT ON THE GROUND THAT ASSESSEE IS LOOKING FOR AVAILING BENEFIT UNDER VIVAD SE VISHWAS ( VSV ) SCHEME . HE FURTHER SUBMITTED THAT OWING TO THIS FACT THAT APPLICATION FOR EXERCISE OF OPTION FOR AVAILING VIVAD SE VISHW AS SCHEME IS UNDER PROCESS AND THE ASSESSEE DOES NOT WANT TO PURSUE HI S APPEAL, HE (THE ASSESSEE ) MAY BE PERMITTED TO WITHDRAW ITS APPEAL. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE STATED THAT HE HAS NO OBJECTION FOR WITHDRAWAL OF THE APPEAL BY THE ASSESSEE, IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF ABOVE SUBMISSION OF BOTH THE PARTIES , THE APPEAL FILED BY THE ASSESSEE STAND DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT , THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASON, THEN THE ASSESSEE WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR ADJUDICATION BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT , THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS BEING WITHDRAWN UNDER VSV SCHEME . O RDER PRONOUNCED IN THE COURT ON 22 /02 / 2021 AT AHMEDABAD. SD/ - SD/ - (MAHAVIR PRASAD ) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (TRUE COPY) A HMEDABAD; DATED 22 / 02 /2021 M ANISH