Smt. Minaxiba Jayendrasinh Jadeja, Morbi V. The Income Tax Officer, Ward-3, Morbi

ITA 211/RJT/2016

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3326 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-06-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 09-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B D GUPTA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO. 211/RJT/2016 ( ASSESSMENT YEAR : 2010-11) SMT. MINAXIBA JAYENDRASINH JADEJA C/O. JAYDEEP BROTHERS AT. WAWANIYA, TAL. MALIYA MIYANA, DIST. MORBI / VS. THE INCOME TAX OFFICER WARD -3, MORBI ./ ./ PAN/GIR NO. : ABGPJ4657F ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : WITHDRAWAL APPLICATION / RESPONDENT BY : SHRI B. D. GUPTA, SR.DR DATE OF HEARING 02/06/2021 !'# / DATE OF PRONOUNCEMENT 02/06/2021 / O R D E R PER BENCH : THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-3, RAJKOT (CIT(A) IN SHORT), DATED 31.03.2016 ARISIN G IN THE PENALTY ORDER DATED 25.09.2012 PASSED BY THE ASSESSING OFFICER (A O) UNDER S. 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING AY 2010-11. 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 ITA NO. 211/RJT/16 (SMT. MINAXIBA J. JADEJA VS. ITO) A.Y. 2010-11 - 2 - HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE OU TSET HAS SUBMITTED THAT HE DOES NOT SEEK TO PURSUE THE SAID APPEAL OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT HIS APPLICATION FOR WITHDRAWAL OF APPEAL MAY PLEASE BE GRANTED. RE FERENCE 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 CIRC UMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF ORAL/WRITTEN REQUEST MADE ON BEH ALF OF THE CAPTIONED ASSESSEE, THE APPEAL IS DISMISSED AS WITHDRAWN. HO WEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHE ME FOR 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/- (MAHAVIR PRASAD) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 02/06/2021 TRUE COPY S. K. SINHA / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 DEPUTY/ASSTT. REGISTRAR ITAT, RAJKOT THIS ORDER PRONOUNCED ON 02/06/2021