Shri Yogesh Roshanlal Gupta, Ahmedabad V. The Income tax Officer,Ward-2(1)(4), Ahmedabad

ITA 2282/AHD/2018

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 2234 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 19-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH

Judgement Text

आयकर य कर , हमदाबाद याय ‘‘स ’’ हमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA No. 2282/Ahd/2018 Assessment Years : 2015-16 Yogesh Roshanlal Gupta, A-3, Sangath-3, Nr. Kalka Dham, Nr. Motera Stadium Road, Sabarmati, Ahmedabad – 380005 PAN : ABKPG 1760 G Vs Income-Tax Officer, Ward 2(1)(4), Ahmedabad ा / (Appellant) य / (Respondent) Assessee by : Shri Hardik Vora, Advocate Revenue by : Shri V.K. Singh, Sr DR /Date of Hearing : 24/02/2022 /Date of Pronouncement: 02/03/2022 आदेश/O R D E R PER P.M. JAGTAP, VICE-PRESIDENT : The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-2, Ahmedabad dated 25 th September 2018 passed for Assessment Year 2015-16. 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. 3. The learned Departmental Representative submitted that he has no objection to the withdrawal of appeal in the circumstances narrated on behalf of the assessee. ITA No. 2282/Ahd/2018 Yogesh Roshanlal Gupta Vs. ITO AY : 2015-16 2 4. In view of the submissions made by the assessee before the Bench as also considering the fact that the assessee has already opted to avail scheme “Vivad se Vishwas”, the appeal of the assessee is dismissed as withdrawn.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 2 nd March, 2022 at Ahmedabad. Sd/- Sd/- (T.R. SENTHIL KUMAR) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad, Dated 02/03/2022 *Bt /Copy of the Order forwarded to : 1. ! / The Appellant 2. "# ! / The Respondent. 3. $%$&' # # ( / Concerned CIT 4. # # ( ) (/ The CIT(A)- 5. + , # &' , # # &' /DR,ITAT, Ahmedabad, 6. , ./ 0 /Guard file. / BY ORDER, TRUE COPY ह # $ज (Asstt. Registrar) # # &' ITAT, Ahmedabad 1. Date of dictation- ...28.02.2022...... 2. Date on which the typed draft is placed before the Dictating Member ...28.02.2022............ Other member.... 02.03.2022.......... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ...02.03.2022............... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ...02.03.2022. 5. Date on which the file goes to the Bench Clerk...02.03.2022................ 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..................