DCIT, Circle-4(1)(1), Ahmedabad V. Smt. Minaxiben M.Parikh, Ahmedabad

ITA 2335/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1807 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 30-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: S WITHDRAWAL APPLICATION
• Section: 143(3)

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER ./ I.T.A. NO. 2335/AHD/2018 ( ASSESSMENT YEAR : 2014-15) D.C.I.T. CIRCLE 4(1)(1), AHMEDABAD / VS. MINAXIBEN M PARIKH B2, ASHWAMEGH AVENUE, MAYUR COLONY, NR. MITHAKHALI UNDER BRIDGE, NAVRANGPURA, AHMEDABAD - 380009 ./ ./ PAN/GIR NO. : ACZPP0205B ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI L. P. JAIN, SR.DR / RESPONDENT BY : ASSESSEES WITHDRAWAL APPLICATION DATE OF HEARING 17/02/2021 !'# / DATE OF PRONOUNCEMENT 18/02/2021 / O R D E R PER BENCH: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF IN COME TAX (APPEALS)-8, AHMEDABAD (CIT(A) IN SHORT), DATED 2 0.09.2018 ARISING IN THE ASSESSMENT ORDER DATED 14.12.2016 PASSED BY THE ASSESSING OFFICER (AO) UNDER S. 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING AY 2014-15. ITA NO. 2335/AHD/18 (DCIT VS. MINAXIBEN M. PARIKH) A.Y. 2014-15 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING IN THE CA PTIONED REVENUES APPEAL, AS PER ASSESSEES WRITTEN SUBMISS ION, IT IS NOTICED THAT THE ASSESSEE HAS MOVED APPLICATION UNDER VSV S CHEME AND CERTIFICATE FROM DESIGNATED AUTHORITY TO THE DECLAR ANT ASSESSEE CONCERNING THE PARTICULARS OF THE TAX ARREARS AND T HE AMOUNT PAYABLE IN PRESCRIBED FORM-3 NOTIFIED IN VIVAD SE VISHWAS SCH EME, 2020 (VSV) READ WITH RULES FRAMED THEREUNDER IS AWAITED. THE ASSESSEE THUS DOES NOT SEEK TO DEFEND THE SAID APPEAL OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME, AND CONSEQUENTLY UR GED THAT ASSESSEES REQUEST FOR CLOSURE OF REVENUES APPEAL SUBJECT TO ISSUANCE OF CERTIFICATE MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW ITS APPEAL HAVING R EGARD TO THE APPLICATION FROM ASSESSEE TO AVAIL THE ONGOING SCHE ME. 4. IN THE LIGHT OF WRITTEN REQUEST MADE ON BEHALF O F THE CAPTIONED ASSESSEE, THE APPEAL OF REVENUE IS DISMISSED IN LIMINE . HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY REASONS, THEN THE REVENUE WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEFORE ITAT IN ACCORDAN CE WITH LAW. 5. IN THE RESULT, THE CAPTIONED APPEAL OF REVENUE I S DISMISSED IN LIMINE . SD/- SD/- (RAJPAL YADAV) (PRADIP KUMA R KEDIA) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD: DATED 18/02/2021 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE THIS ORDER PRONOUNCED ON 18/02/2021 ITA NO. 2335/AHD/18 (DCIT VS. MINAXIBEN M. PARIKH) A.Y. 2014-15 - 3 - (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56)