Bharatbhai Kalyanbhai Patel, Mehsana V. The Income Tax Officer, Ward-5, Mehsana

ITA 232/AHD/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9872 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 04-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 6; 5(2)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘A’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No. 232/Ahd/2020 Assessment Years : 2005-06 Bharatbhai Kalyanbhai Patel, C/o. Bharat Engg. & Moulding Works, Survey No. 643, Nr. Hynoup Oil Industries, Post: Kadi, Dist. Mehsana, Gujarat PAN: ABUPP 4415 D Vs The Income Tax Officer, Ward-5, Mehsana / (Appellant) / (Respondent) Assessee by : Withdrawal application on record Revenue by : Shri V.K. Mangla, Sr. DR /Date of Hearing : 06/09/2022 /Date of Pronouncement: 06/09/2022 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), Gandhinagar dated 29.01.2020 passed for Assessment Year 2005-06. 2. At the time of hearing fixed in this case today, i.e. on 06.09.2022, none appeared on behalf the assessee. However, vide an application dated 14.04.2022, the assessee has requested for withdrawal of his appeal on the ground that he had already availed benefits of “Vivad Se Vishwas Scheme 2020”. The assessee has also submitted that he has already received Form No.5, being the order for full and final settlement of tax arrears under the said Scheme, issued by the Principal Commissioner of Income Tax, Ahmedabad-3 in this regard, which is placed on record. In view of the above, the learned Departmental Representative submitted that he has no objection to the withdrawal of the appeal. ITA No. 232/Ahd/2020 Bharatbhai Kalyanbhai Patel Vs. ITO AY : 2005-06 2 3. We have considered the submission of the assessee for withdrawal of the appeal under the Scheme “Direct Tax Vivad se Vishwas 2020”. In the light of aforesaid request made by the assessee as also considering the Form No.5 submitted by the assessee towards the final settlement of tax arrears under Section 5(2) read with Section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (Form-5) issued by the PCIT, Ahmedabad-3, the appeal of the assessee is dismissed as withdrawn. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 6 th September, 2022 at Ahmedabad. Sd/- Sd/- (MADHUMITA ROY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad, Dated 06/09/2022 *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- ...06.09.2022...... 2. Date on which the typed draft is placed before the Dictating Member ...06.09.2022............ Other member.... 06.09.2022.......... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ...06.09.2022............... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ...06.09.2022. 5. Date on which the file goes to the Bench Clerk...06.09.2022................ 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..................