Shri Dashrath A. patel, Ahmedabad V. The Income Tax Officer, Ward -7(2), Ahmedabad

ITA 2080/AHD/2013

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0453 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-04-2020
• Assessment Year: 2007-2008
• Appeal Filed On: 07-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA
• Assessee Lawyers: S N DIVETIA ARS
• 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. NOS. 2080/AHD/2013&1864/AHD/2015 ( / ASSESSMENT YEAR: 2007-08) SHRI DASHRATH A. PATEL 9-JASHVANT SOCIETY, JODHPUR CHAR RASTA, NR. KAMESHWAR SCHOOL, SATELLITE, AHMEDABAD- 380015 / VS. ITO WARD-7(2), AHMEDABAD ./ ./ PAN/GIR NO. : AKYPP5825G ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI S. N. DIVETIA, ARS / RESPONDENT BY : SHRI R. R. MAKWANA, SR.DR / DATE OF HEARING 22/12/2020 !'# / DATE OF PRONOUNCEMENT 23/12/2020 $%/ O R D E R PER BENCH: THE CAPTIONED APPEALS HAVE BEEN FILED AT THE INSTAN CE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)-XIV, AHMEDABAD (CIT(A) IN SHORT), DATED 31.08.2012 ARISING IN THE ASSESSMENT ORDER DATED 29.12.2009 PA SSED BY THE ITO, WARD-7(2), AHMEDABAD UNDER SECTION 143(3) OF THE IN COME TAX ACT, 1961 (THE ACT) CONCERNING AY 2007-08. ITA NOS. 2080/AHD/13 & 1864/AHD/15 [DASHRATH AMBALA L PATEL VS. ITO] A.Y. 2007-08 - 2 - 2. THE CAPTIONED ASSESSEE HAS SOUGHT TO WITHDRAW TH E APPEAL LISTED ABOVE ON THE GROUND THAT ASSESSEE HAS OPTED TO AVAI L BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE O UTSET HAVE SUBMITTED THAT HE DOES NOT SEEK TO PURSUE THE SAID APPEAL OWI NG TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQ UESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE B E GRANTED. 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 IN THE LIGHT OF WRITTEN REQUESTS MADE ON BEHALF OF THE CAPTIONED PARTY, THE APPEAL IS DISMISSED AS WITHDRAWN.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 23/12/2020 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 / $% , ;/5 *+#, 56$)$ < THIS ORDER PRONOUNCED ON 23/12 /2020