Shri Chhogaram Hemaram Chodhary, Bhavnagar V. The DCIT, Circle-(2), Bhavnagar

ITA 2007/AHD/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3061 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 13-10-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 24-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTA NT MEMBER S. NO. ITA/IT(SS)A NO. A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1. 2007/AHD/2018 2013-14 SHRI CHHOGARAM HEMARAM CHOUDHARY (ADKPC3821E) DCIT CIRCLE-(2), BHAVNAGAR MUKUND BAKSHI PURUSHOTTAM KUMAR DATE OF HEARING : 13-10-2021 DATE OF PRONOUNCEMENT : 25-10-2021 /ORDER PER AMARJIT SINGH, AM:- THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEAL S)-6, AHMEDABAD (CIT(A) IN SHORT), DATED 16.07.2018 ARISING IN THE ASSESSME NT ORDER DATED 12.12.2017 PASSED BY THE DCIT, CIRCLE-2, BHAVNAGAR UNDER SECTI ON 143(3) R.W.S. 148 OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING AY 2013-1 4. 2. THE ASSESSEE FILED WRITTEN SUBMISSION TO WITHDRA W THE APPEAL ON THE GROUND THAT HE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VIS HWAS SCHEME, 2020 AND IN HIS SUBMISSION THE ASSESSEE HAS ALSO ENCLOSED THE COPIE S FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE APPLICATION FIL ED BY THE ASSESSEE UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAVE SUBMIT TED THAT HE DOES NOT WANT TO PURSUE THE SAID APPEALS SINCE THEIR APPLICATIONS UN DER VIVAD SE VISHWAS SCHEME, 2020 HAS BEEN APPROVED BY THE INCOME TAX DEPARTMENT AND REQUESTED THAT HIS APPLICATION FOR WITHDRAWAL OF APPEAL MAY PLEASE BE GRANTED. I.T.A NO. 2007/AHD/2018 PAGE NO. 2 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 ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ON OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL AS HIS APPLICATION HAS BEE N 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 APPEAL. IN THE LIGHT OF THE PROVISIO N 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 IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED U N-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEE WILL BE AT LIBERTY TO FI LE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL S WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, THE CAPTIONED APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 25- 10-2021 SD/- SD/- (MAHVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 25/10/2021 TRUE COPY / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT(A) 5 . DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,