Smt. Garvitaben V. Patel, (L/H of Late Shri Virendra J Patel), Vadodara V. DCIT, Circle 1(2), , Baroda

ITA 2020/AHD/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1824 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 08-09-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 201; 13

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI WASEEM AHMED, ACCOUNTANT MEMBER S L . NO APPEAL NO(S) ITA/ITSSA/CO A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. (SHRI/ SMT./MS.) 1. 2020/AHD/2017 2011 - 12 SMT.GARVITABEN V.PATEL (L/H. OF LATE SHRI VIRENDRA J.PATEL) 20, SWAMIBAUG SOCIETY MANJALPUR VADODARA 390 011 ADIPP4974C DY.CIT CIRCLE-1(2) BARODA M.J. SHAH 2. 2134/AHD/2018 2014 - 15 DINESHKUMAR RAMKUMAR GUPTA 7, JAGNIRAM SOCIETY B/H. NAVRANG SCHOOL NARANPURA,AHMEDABAD AAVPG1900E THE ITO WARD-2(2)(1) AHMEDABAD WITHDRAWAL 3. 2159/AHD/2018 2015 - 16 GHANSHYAMDAS PAHELAJRAI BAJAJ E-18, SUMEL BUSINESS PARK B/H.NEW CLOTH MARKET AHMEDABAD AAYPB4034D THE ITO WARD-1(3)92) AHMEDABAD WITHDRAWAL 4. 2162/AHD/2018 - M/S.KANAIYALAL DAHYABHAI PARIKH FOUNDATION 5, BHUDARPURA APARTMENT OPPO. SUMEL FLATS AMBAVADI,AHMEDABAD AADTK0382J THE CIT (EXEMPTION) AHMEDABAD WITHDRAWAL 5. 893/AHD/2018 2011 - 12 PRAVINKUMAR CHANDULAL AMIN AMIN KHADKI TARSALI VADODARA 390 018 AFCPA7813A THE ITO WARD-4(2)(4) VADODARA WITHDRAWAL 6. 2964/AHD/2013 1994 - 95 SWETAMBER STEEL LTD. B/H. VIHAR CINEMA PRATAPNAGAR ROAD BARODA 390 001 AACCS5504L THE ACIT PANCHMAHAL CIRCLE GODHRA WITHDRAWAL 7. 30/AHD/2020 2012 - 13 VIRTUE CERAMICS PVT.LTD. KINARIWALA HOUSE THE ITO WARD-4(1)(4) AHMEDABAD WITHDRAWAL ITA NO. 2020/AHD/2017 AND OTHERS SMT. GARVITABEN V.PATEL (L/H.OF LATE SHRI VIRENDRA PATEL) VS. DY.CIT (AND OTHERS) - 2 - GULBAI TEKRA NAVRANGPURA, AHMEDABAD AADCV0826F 8. 191/AHD/2020 2018 - 19 PENTAFLEX FILMS LLP SURVEY NO.806 NR.PYRAMID SWITCHGEAR VADSAR, GANDHINAGAR AASFP1760E THE ACIT - DPC TDS, GAZIABAD WITHDRAWAL 9. 57/AHD/2020 2010 - 11 AMIN MOTORS PVT.LTD. AMIN COMPOUND OLD NH 8 CHHANI JAKAT NAKA ROAD, VADODARA AABCA9318H THE CIT (A) - I RACE COURSE CIRCLE, VADODARA SURESH THAKKAR 10. 1342/AHD/2019 2015 - 16 VISHAL FABRICS LTD. KASHIRAM TEXTILE MILLS RANIPUR NAROL ROAD NAROL, AHMEDABAED AAACV6304R THE DY.CIT CIRCLE-4(1)(2) AHMEDABAD WITHDRAWAL 11. CO 178/AHD/2019 (IN REVENUES APPEAL IT(SS)A NO.5/AHD/2019) 201 4 - 1 5 SHRI PRADIP SUDHAKARBHAI BIREWAR 1/FF, ARJUN GHATLODIA AHMEDABAD AGJPB2106P THE DCIT CENTRAL CIRCLE-1(2) AHMEDABAD SULABH PADSHAH 12. CO 179/AHD/2019 (IN REVENUES APPEAL IT(SS)A NO.6/AHD/201 2015 - 16 SHRI PRADIP SUDHAKARBHAI BIREWAR -ADDRESS AS ABOVE- THE DCIT CENTRAL CIRCLE-1(2) AHMEDABAD SULABH PADSHAH 13. IT(SS)A NO. 305/AHD/2014 2010 - 11 SAPL BUILDCON PVT.LTD. 13, BHIMNATH SOCEITY B/H. CIRCUIT HOUSE SHAHIBHAUG AHMEDABAD AAMCS2404F THE ACIT CENTRAL CIRCLE-1(1) AHMEDABAD SHRI S.N. SOPARKAR, SR.ADV., SHRI PARIN SHAH, AR 14. IT(SS)A NO. 238/AHD/2014 (REVENUES APPEAL) 2011 - 12 THE DCIT CENTRAL CIRCLE 1(1) AHMEDABAD SAPL BUILDCON PVT.LTD. -ADDRESS SAME AS ABOVE- - DO - REVENUE BY : SHRI S.S. SHUKLA, SR.DR ITA NO. 2020/AHD/2017 AND OTHERS SMT. GARVITABEN V.PATEL (L/H.OF LATE SHRI VIRENDRA PATEL) VS. DY.CIT (AND OTHERS) - 3 - / DATE OF HEARING 23 /0 2 /2021 / DATE OF PRONOUNCEMENT 24 /02/2021 /O R D E R PER BENCH: THE CAPTIONED APPEALS/CROSS OBJECTIONS ARISE FROM T HE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AND CIT(E) AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS/COS AND REVENUES APPEAL LISTED ABOVE ON TH E GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS CALLED FO R HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAV E SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OW ING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONS EQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. REFERENCE WAS ALSO MADE TO WRIT TEN REQUESTS IN THIS REGARD. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APP EALS IN THE CIRCUMSTANCES 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 BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSES SEE ITA NO. 2020/AHD/2017 AND OTHERS SMT. GARVITABEN V.PATEL (L/H.OF LATE SHRI VIRENDRA PATEL) VS. DY.CIT (AND OTHERS) - 4 - CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS/COS ARE DIS MISSED AS WITHDRAWN. THIS ORDER PRONOUNCED IN OPEN COURT ON 24/02/2021 SD/- SD/- ( RAJPAL YADAV ) ( WASEEM AHMED ) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD; DATED 24/02/2021 . . , . . . / T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! '# $ / CONCERNED CIT 4. $ ( ) / THE CIT(A)-CONCERNED 5. %&' '# , '# , ! / DR, ITAT, AHMEDABAD 6. '*+ / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION ..23.2.2021 (AS PER VSV FORMAT ) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3. OTHER MEMBER23.2.2021 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.24.2.21 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 24.2.21 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER