Apcot Hospitals Pvt. Ltd, Vadodara V. ITO, Ward-1(1)(1), Vadodara

ITA 2181/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9014 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 26-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER S L . NO. APPEAL ITA A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1 2181/AHD/2018 2011 - 12 APCOT HOSPITALS PVT. LTD., VADODARA (AAHCA3022C) ITO, WARD - 1(1)(1), VADODARA SHRI MANISH J. SHAH WITH SHRI RUSHIN G. PATEL SHRI S.S. SHUKLA 2 2154/AHD/2017 20 14 - 15 SMT. NAYNABEN PRAKASHKUMAR SHAH, ABAD (BRGPS2387Q) ITO, WARD - 3(3)(3), ABAD SHRI BIREN SHAH WITH SHRI G.M.THAKOR SHRI S.S. SHUKLA 3 2155/AHD/2017 2014 - 15 SHRI PRAKASHKUMAR JAYANTILAL SHAH, ABAD (BRGPS2386R) ITO, WARD - 3(3)(4), ABAD SHRI BIREN SHAH WITH SHRI G.M.THAKOR SHRI S.S. SHUKLA 4 1907/AHD/2018 2010 - 11 SMT. NEENA D. SHAH, ABAD (BKDPS090H) ITO, WARD - 6(1)(1), ABAD ASSESSEES APPLICATION SHRI S.S. SHUKLA DATE OF HEARING : 17-03-2021 DATE OF PRONOUNCEMENT : 18-03-2021 /ORDER PER BENCH:- THESE FOUR APPEALS FILED BY DIFFERENT ASSESSEES, AR ISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHD RAW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VI VAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEES HAVE ALSO EN CLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING T HE APPLICATION FILED BY THE ASSESSEES UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED I.T.A NOS. 2181/AHD/2018 & 3 OTHERS PAGE NO APCOT HOSPITALS PVT. LTD VS. ITO & 3 OTHERS 2 FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURSUE THE SAID APPEALS AND REQUESTE D THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTAN CES NARRATED ON BEHALF OF THE ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAV E BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BEEN MADE I N SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 20 20 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF THE PROVISIO N MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID R EQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2 020 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED U N-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO F ILE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL S WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE FOUR APPEALS FILED BY DIF FERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 18-03-2021 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 18/03/2021 / COPY OF ORDER FORWARDED TO:- I.T.A NOS. 2181/AHD/2018 & 3 OTHERS PAGE NO APCOT HOSPITALS PVT. LTD VS. ITO & 3 OTHERS 3 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,