Mangalya Soft Tech Ltd., Ahmedabad V. ITO, Ward 2(1)(4), Ahmedabad

ITA 2011/AHD/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8627 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 16-04-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 07-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S N DIVATIA
• Section: 143(3)

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 2011/AHD/2017 ( / ASSESSMENT YEAR: 2009-10) MANGALYA SOFT TECH LTD. 302, SAMRUDDHI, NR. C.U. SHAH COLLEGE, INCOME TAX CIRCLE, ASHRAM ROAD, AHMEDABAD- 380014 / VS. ITO WARD-2(1)(4), AHMEDABAD ./ ./ PAN/GIR NO. : AABCM0615R ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI S. N. DIVATIA, AR / RESPONDENT BY : SHRI KAMLESH MAKWANA, SR.DR / DATE OF HEARING 23/03/2021 !'# / DATE OF PRONOUNCEMENT 24/03/2021 $%/ O R D E R PER MADHUMITA ROY, JM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, AHMEDABAD (CIT(A) IN SHORT), DATED 18.08.2017 ARI SING IN THE ASSESSMENT ORDER DATED 30.11.2016 PASSED BY THE ITO , WARD-2(1)(4), AHMEDABAD UNDER SECTION 143(3) R.W.S. 147 OF THE IN COME TAX ACT, 1961 (THE ACT) CONCERNING AY 2009-10. 2. THE CAPTIONED ASSESSEE HAS SOUGHT TO WITHDRAW TH E APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL B ENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS C ALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET HAS SUBMITTED THAT THEY DO ITA NO. 2011/AHD/17 [MANGALAYA SOFT TECH LTD. VS. ITO] A.Y. 2009-10 - 2 - NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCI SE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THE APPLICATION FOR WITHDRAWAL OF APPEAL MAY PLEASE BE GRANTED. REFERE NCE 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 IN THE LIGHT OF WRITTEN REQUESTS MADE ON BEHALF OF THE CAPTIONED PARTY, THE APPEAL IS DISMISSED AS WITHDRAWN. HOWEV ER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME F OR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIB ERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEFORE ITAT IN ACCOR DANCE WITH LAW. 5. IN THE RESULT, THE CAPTIONED APPEAL IS DISMISSED AS WITHDRAWN. SD/- SD/- (PRADIP KUMAR KEDIA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 24/03/2021 TRUE COPY TANMAY !' #' / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. $ / ASSESSEE 3. ) *+ , / CONCERNED CIT 4. ,- / CIT (A) 5. 012 33*+, *+#, 56$)$ / DR, ITAT, AHMEDABAD 6. 289 : / GUARD FILE. BY ORDER / $% , ;/5 *+#, 56$)$ < 1.DATE OF DICTATION ON 23.03.2021 AS PER VSV FO RMAT 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 23.03.2021 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. .03.2021 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .03.2021 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S .03.2021 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 24.03.2021 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER THIS ORDER PRONOUNCED ON 2 4/03/2021