M/s. Virendra Bhogilal And Co., Ahmedabad V. ACIT, Range-5(3), Ahmedabad

ITA 2003/AHD/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4480 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 24-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (VIRTUAL COURT) BEFORE: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER S.NO APPEAL ASST APPELLANT (PAN NO.) RESPONDENT A.R. 1 ITA2003/A/18 2014-15 VIRENDRABHOGILAL & CO (AAAFV6985F) ADDL. CIT, RANG- 5(3), ABAD SHRI ANUJ SHAH 2 ITA1516/A/11 2002-03 KUSUMDEVI R AGARWAL (ADXPA5271D) ITO, WD-10(2), ABAD SHRI BANDISH SOPARKAR & SHRI S.V. AGARWAL 3 ITA661/A/12 2002-03 ARUNA A AGARWAL (ACKPA1296J) DEPUTY CIT, CC- 1(3), ABAD DO 4 IT(SS)A 196/A/12 2002-03 ARUNA A AGARWAL (ACKPA1296J) DEPUTY CIT, CC- 1(3), ABAD DO 5 ITA409/A/12 2005-06 KUSUMDEVI R AGARWAL (ADXPA5271D) ITO, WD-10(2), ABAD DO 6 ITA408/A/12 2004-05 KUSUMDEVI R AGARWAL (ADXPA5271D) ITO, WD-10(2), ABAD DO 7 ITA385/A/12 2003-04 RAJKUMARAGARWAL (ABNPA2149J) ITO, WD-10(2), ABAD DO 8 IT(SS)A295/A/12 2004-05 RAJKUMARAGARWAL (ABNPA2149J) DEPUTY CIT, CC- 1(3), ABAD DO 9 IT(SS)A296/A/12 2005-06 RAJKUMARAGARWAL (ABNPA2149J) DEPUTY CIT, CC- 1(3), ABAD DO 10 ITA 204/A/11 2002-03 RAJKUMARAGARWAL (ABNPA2149J) ACIT, AT PRESENT DCIT, CC-1(3), ABAD DO 11 IT(SS)A104/A/12 2006-07 RAJKUMARAGARWAL (ABNPA2149J) DEPUTY CIT, CC- 1(3), ABAD DO 12 IT(SS)A105/A/12 2007-08 RAJKUMARAGARWAL (ABNPA2149J) DEPUTY CIT, CC- 1(3), ABAD DO 13 IT(SS)A294/A/12 2003-04 RAJKUMARAGARWAL (ABNPA2149J) DEPUTY CIT, CC- 1(3), ABAD DO I.T.A NOS. 2003/AHD/2018 & 28 OTHERS PAGE NO 2003/AHD/2018 & 28 OTHERS 2 14 IT(SS)A106/A/12 2008-09 RAJKUMARAGARWAL (ABNPA2149J) DEPUTY CIT, CC- 1(3), ABAD DO 15 ITA1295/A/14 2003-04 RAJKUMARAGARWAL (ABNPA2149J) ITO, WD-10(4), ABAD DO 16 ITA2029/A/13 2002-03 RAJKUMARAGARWAL (ABNPA2149J) ITO, WD-1(3), ABAD DO 17 ITA2909/A/17 2013-14 NEHAL H GANDHI (ACIPG6959L) ACIT, CIRCLE-1, BHAVNAGAR SHRI M.K. PATEL 18 ITA714/A/18 2014-15 DHRUVKUMARDAHYABHAI CONTRACTOR (AABHC3692P) ITO, WARD-3(3)(1), ABAD DO 19 ITA1213/A/16 2011-12 PARIXIT IRRIGATION LTD (AABCP8985D) ACIT, CIRCLE-5, ABAD SHRI MANISH J. SHAH 20 1TA327/A/17 2011-12 PARIXIT IRRIGATION LTD (AABCP8985D) ACIT, CIRCLE-5, ABAD DO 21 ITA1389/A/16 2010-11 HARGOVINDSING RAJPUT (AAKPR2559M) ITO, ACIT, CIRCLE- 12(NEW CIRCLE- 6(1), ABAD SHR ANKIT TALSANIA 22 ITA1753/A/19 2016-17 PRABHA R PONKIYA (ACTPP9117C) ACIT, CIRCLE-3(3), ABAD SHRI VINIT MUNDRA 23 ITA2015/A/18 2014-15 ALKASANJAYKUAR SHAH (ABJPS2900B) ITO, WD-1(2)(1), ABAD SHRI HARDIK VORA 24 ITA527/A/15 2010-11 EVEREST INSTRUMENNTS P LTD (AAACE8378G) ACIT, MEHSANA, CIRCLE, MEHSANA SHRI BANDISH SOPARKAR & SHRI S.V. AGRAWAL 25 IT(SS)A234/A/12 2007-08 MULTISHAPER(L)P LTD (AABCN8715E) DEPUTY CIT, CC- 1(3), ABAD DO 26 IT(SS)A235/A/12 2007-08 TANISHINDUSTIES P LTD (AACCT3360M) DY. CIT, CC-1(3), ABAD DO 27 ITA3181/A/16 2012-13 EVEREST INSTRUMENNTS P (AAACE8378G) ACIT, MEHSANA, CIRCLE, MEHSANA DO 28 IT(SS)A236/A/201 2 2008-09 TANISHINDUSTIES P LTD (AACCT3360M) DY. CIT, CC-1(3), ABAD DO 29 ITA 2912/A/17 2007-08 SURESH R THAKKAR (AAIPT6134A) ACIT, CC-2(4), ABAD SHRI VARTIK CHOKSY REVENUE BY : SHRI VIDHYUT TRIVEDI, SR. D.R. I.T.A NOS. 2003/AHD/2018 & 28 OTHERS PAGE NO 2003/AHD/2018 & 28 OTHERS 3 DATE OF HEARING : 12-10-2020 DATE OF PRONOUNCEMENT : 12-10-20 20 /ORDER PER BENCH:- THESE TWENTY NINE APPEALS FILED BY DIFFERENT ASSESS EES ARISE FROM ORDER OF THE CIT(A), AHMEDABAD, IN PROCEEDINGS UNDER THE INC OME TAX ACT, 1961; IN SHORT THE ACT. 2. THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHD RAW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VI VAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEES HAVE ALSO EN CLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING T HE APPLICATIONS FILED BY THE ASSESSEES UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURSUE THE SAID APPEALS SINCE THEIR APPLICATIONS UNDER VIVAD SE VISHWAS SCHEME, 2020 HAVE BEEN APPROVED BY THE INCO ME TAX DEPARTMENT AND REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTAN CES NARRATED ON BEHALF OF THE ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAV E BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BEEN MADE I N SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 20 20 FOR THE PURPOSE OF WITHDRAWAL OF APPEALS. IN THE LIGHT OF THE PROVISI ON MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID R EQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2 020 IN ACCORDANCE WITH LAW I.T.A NOS. 2003/AHD/2018 & 28 OTHERS PAGE NO 2003/AHD/2018 & 28 OTHERS 4 ARE ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAIN ED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO F ILE THE MISCELLANEOUS APPLICATION TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE TWENTY NINE APPEALS FILED BY DIFFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 12-10-2020 SD/- SD/- (MADHUMITA ROY) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 12/10/2020 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,