Shishir Vallabhdas Vachhani, Vadodara V. DCIT, Circle-2(1)(1), Vadodara

ITA 2093/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5617 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 09-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA
• Section: 143(3)

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO. 2093/AHD/2018 ( ASSESSMENT YEAR : 2014-15) SHISHIR VALLABHDAS VACHHANI 101-B, MANGAL KIRAN APARTMENT, NR. WELCOME HOTEL, R C DUTT ROAD, VADODARA 390 007 / VS. DCIT CIRCLE -2(1)(1), VADODARA ./ ./ PAN/GIR NO. : ABVPV9701K ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI PARIN SHAH, A.R. / RESPONDENT BY : SHRI S. S. SHUKLA, SR.DR DATE OF HEARING 08/02/2021 !'# / DATE OF PRONOUNCEMENT 08/02/2021 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)-2, VADODARA (CIT(A) IN SHORT), DATED 14 .08.2018 ARISING IN THE ASSESSMENT ORDER DATED 27.12.2016 PASSED BY THE ASSESSING OFFICER (AO) UNDER S. 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING AY 2014-15. ITA NO. 2093/AHD/18 (SHISHIR VALLABHDAS VACHHANI VS. DCIT) A.Y. 2014-15 - 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 WA S CALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE OU TSET HAS 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 HIS APPLICATION FOR WITHDRAWAL OF APPEAL MAY PLEASE BE GRANTED. REFERENCE 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 APPEAL IN THE C IRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF WRITTEN REQUEST MADE ON BEHALF O F THE CAPTIONED ASSESSEE, THE APPEAL IS DISMISSED AS WITHDRAWN. HO WEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF V SV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEF ORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE CAPTIONED APPEAL IS DISMISSED AS WITHDRAWN. SD/- SD/- (RAJPAL YADAV) (PRADIP KUMA R KEDIA) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD: DATED 08/02/2021 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / THIS ORDER PRONOUNCED ON 08/02/2021 ITA NO. 2093/AHD/18 (SHISHIR VALLABHDAS VACHHANI VS. DCIT) A.Y. 2014-15 - 3 - DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56)