Shri Vinodbhai R Kanojiya, Vadodara V. The DCIT, Circle-1(3), Vadodara

ITA 230/AHD/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9054 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 03-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER SHRI VINODBHAI R. KANOJIYA, PROP. OF M/S. LALBHAI BIKE ZONE, S. T. DEPT., NR. BUS STAND, AT DABHOI, VADODARA-391110 PAN: AGMPK4583C (APPELLANT) VS DY. CIT, CIRCLE-1(3), VODODARA- 390007(RESPONDENT) REVENUE BY: SHRI S. S. SHUKLA, SR. D.R. ASSESSEE BY: SMT. KINJAL SHAH, A.R. DATE OF HEARING : 16-12-2020 DATE OF PRONOUNCEMENT : 04-01-20 21 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THIS ASSESSEES APPEAL FOR A.Y. 2012-13, ARISES FRO M ORDER OF THE CIT(A)-4, VADODARA DATED 30-01-2020, IN PROCEEDINGS UNDER SEC TION 144 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. ITA NO. 230/AHD/2020 ASSESSMENT YEAR 2012-13 I.T.A NO. 230/AHD/2020 A.Y. 2012-13 PAGE NO SHRI VINODBHAI R. KANOJIYA VS. DY. CIT 2 2 THE ASSESSEE FILED WRITTEN SUBMISSION TO WITHDRAW THE APPEAL ON THE GROUND THAT HE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VIS HWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET HAS SUBMITTED THAT HE DOES NOT WANT TO PURSUE THE SAID APPEAL AND REQUESTED THAT HIS APPLICATION FOR WITHDRAWAL 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 CIRCUMSTANC ES 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 MAD E IN 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 EQUEST FOR WITHDRAWAL OF APPEAL OF THE ASSESSEE TO AVAIL THE VSV SCHEME, 2020 IN AC CORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEE WILL BE AT LIBERTY TO FILE THE MISCELL ANEOUS APPLICATION TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL WITHIN THE TIM E LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 04-01-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT AC COUNTANT MEMBER AHMEDABAD : DATED 04/01/2021 I.T.A NO. 230/AHD/2020 A.Y. 2012-13 PAGE NO SHRI VINODBHAI R. KANOJIYA VS. DY. CIT 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/ , / ,