Gayatri Infrastructure Limited, Ahmedabad V. ACIT, Circle-2(1)(1), Ahmedabad

ITA 227/AHD/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8334 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 14-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RAMESHLAL B. AMBWANI

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. 227/Ahd/2019 Assessment Years : 2010-11 Gayatri Infrastructure Ltd., B-120, Bubernagar, Ahmedabad PAN : AABCG 7450 Q Vs Assistant Commissioner of Income-tax, Circle 2(1)(1), Ahmedabad अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹त् 灹त् 灹त् 灹त् यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) Assessee by : Shri Rameshlal B. Ambwani, Revenue by : Shri R. R. Makwana, Sr DR सुनवाई क琉 तारीख/Date of Hearing : 11/11/2021 घोषणा क琉 तारीख /Date of Pronouncement: 17/11/2021 आदेश आदेशआदेश आदेश/O R D E R PER RAJPAL YADAV, VICE PRESIDENT : The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-2, Ahmedabad dated 6 th December 2018 passed for Assessment Year 2010-11. 2. We have heard the Learned Representatives of both the parties through video conferencing. Learned Counsel for the Assessee, at the outset, submitted that assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme, 2020” and has received Certificate in Form No.3 from Designated Authority under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. Copy of the Form No.3 is placed on record before the Tribunal in this regard. An application dated 02.11.2021 requesting for withdrawal of appeal under the said scheme is also placed on record. 3. The learned Departmental Representative, on the other hand, submitted that he has no objection to the withdrawal of appeal in the circumstances narrated on behalf of the assessee. ITA No. 227/Ahd/2019 Gayatri Infrastructure Ltd Vs. ACIT AY : 2010-11 2 4. We have considered the submission and application of the assessee for withdrawal of the appeal under the scheme “Vivad se Vishwas”. In the light of aforesaid request made by the assessee, the appeal of the assessee is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of Vivad se Vishwas Scheme for any bonafide reasons, then the assessee will be at liberty to seek restoration of original appeal for hearing before ITAT in accordance with law. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 17 th November 2021 at Ahmedabad. Sd/- Sd/- (WASEEM AHMED) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE-PRESIDENT Ahmedabad, Dated 17/11/2021 *Bt आदेश क琉 灹ितिलिप अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 / The Respondent. 3. संबंिधत आयकर आयु猴 / Concerned CIT 4. आयकर आयु猴)अपील (/ The CIT(A)- 5. िवभागीय 灹ितिनिध ,आयकर अपीलीय अिधकरण/DR,ITAT, Ahmedabad, 6. गाड榁 फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Ahmedabad 1. Date of dictation- ...16.11.2021...- Vivad Se Vishwas... 2. Date on which the typed draft is placed before the Dictating Member ............... Other member ......17..11.2021............... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ......17..11.2021............ 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ..17..11.2021.. 5. Date on which the file goes to the Bench Clerk...17..11.2021................ 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order..................... 8. Date of Despatch of the Order..................