M/s. Lavender Buildcon Pvt. Ltd., Ahmedabad V. The Dy.CIT, Circle-2(1)(2), Ahmedabad

ITA 2146/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6292 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 17-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTAN T MEMBER M/S. LAVENDER BUILDCON PVT. LTD. CENTRAL MALL AMBWADI, AHMEDABAD PAN: AABCL5863E (APPELLANT) VS THE DCIT, CIRCLE-2(1)(2), AHMEDABAD (RESPONDENT) REVENUE BY: SHRI S.S. SHUKLA, SR. D.R. ASSESSEE BY: SHRI DEEPAK SONI, A.R. DATE OF HEARING : 26-03-2021 DATE OF PRONOUNCEMENT : 09-04-20 21 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THIS ASSESSEES APPEAL FOR A.Y. 2012-13, ARISES FRO M ORDER OF THE CIT(A)-2, AHMEDABAD DATED 23-08-2018, IN PROCEEDING S UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961; IN SHORT TH E ACT. 2 THE ASSESSEE FILED WRITTEN SUBMISSION TO WITHDRAW THE APPEAL ON THE GROUND THAT HE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSEL FOR THE ITA NO. 2146/AHD/2018 ASSESSMENT YEAR 2012-13 I.T.A NO. 2146/AHD/2018 A.Y. 2012-13 PAGE NO M/S. LAVENDER BUILDCON PVT. LTD. VS. DCIT 2 ASSESSEE AT THE OUTSET HAS SUBMITTED THAT HE DOES N OT WANT TO PURSUE THE SAID APPEAL AND REQUESTED THAT HIS APPLICATION FOR WITHD RAWAL OF APPEAL MAY PLEASE BE GRANTED. 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. WE HAVE CONSIDERED THE SUBMISSION AND APPLICATIO N OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL. A REFERENCE HAS BEEN MA DE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCH EME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF T HE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD , THE AFORESAID REQUEST FOR WITHDRAWAL OF APPEAL OF THE ASSESSEE TO AVAIL T HE VSV SCHEME, 2020 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESS EE WILL BE AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATION TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 09-04-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 09/04/2021 I.T.A NO. 2146/AHD/2018 A.Y. 2012-13 PAGE NO M/S. LAVENDER BUILDCON PVT. LTD. VS. DCIT 3 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,