Shri Tejas Gulabchand Maru (HUF), Jamnagar V. The ITO, Ward-3 (1), Jamnagar

ITA 237/RJT/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6071 (ITAT-RAJKOT)
• Duration Of Justice: 1 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 16-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANRT MEMBER S.NO APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. 1 ITA NO. 237/RJT/2019 2015-16 TEJAS GULABCHAND MARU (HUF) (AACHT3359P) INCOME TAX OFFICER-3(1), JAMNAGAR SHRI VIMAL DESAI 2 ITA NOS. 83/ RJT/2019 2015-16 AJAYBHAI SHANTILAL MAKIM (AAQPM8287M) PCIT, JAMNAGAR SHRI KAMLESH RATHOD 3 ITA NO. 348/ RJT/2014 2004-05 M/S. MGM TRADELINK PVT. LTD. (AADCM6466A) ACIT, GANDHIDHAM SHRI KALPESH DOSHI REVENUE BY : SHRI S. S. RATHI, SR. D.R. / DATE OF HEARING 07/09/2021 / DATE OF PRONOUNCEMENT 10/09/2021 / O R D E R PER BENCH THE CAPTIONED THREE APPEALS ARISE FROM THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR ITA NO. 237/RJT/19 & ORS. - 2 - AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. REFERENCE WAS ALSO MADE TO WRITTEN REQUESTS IN THIS REGARD. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BEHALF OF THE CAPTIONED PARTIES, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISSED AS WITHDRAWN. SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 10/09/2021 RAJESH KUMAR / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. / CONCERNED CIT 4. - / CIT (A) 5. , , / DR, ITAT, AHMEDABAD 6. [ / GUARD FILE. BY ORDER / , / , THIS ORDER PRONOUNCED ON 10/09/2021