ACIT, Circle 3(3), Ahmedabad V. Shri Rajendra B Joshi, Ahmedabad

ITA 2385/AHD/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3988 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 01-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA
• Section: 143(3)

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NO. 2385/AHD/2017 ( ASSESSMENT YEAR : 2014-15) ACIT CIRCLE 3(3), AHMEDABAD / VS. SHRI RAJENDRA B JOSHI 56, TRIVENI PARK, SUN-N- STEP CLUB ROAD, NR. SURDHARA CIRCLE, THALTEJ, AHMEDABAD - 380054 ./ ./ PAN/GIR NO. : ADIPJ5670L ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI R. R. MAKWANA, SR.DR / RESPONDENT BY : WITHDRAWAL APPLICATION DATE OF HEARING 04/05/2021 !'# / DATE OF PRONOUNCEMENT 02/06/2021 / 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)-3, AHMEDABAD (CIT(A) IN SHORT), DATED 2 4.08.2017 ARISING IN THE ASSESSMENT ORDER DATED 28.12.2016 PASSED BY THE ASSESSING OFFICER (AO) UNDER S. 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING AY 2014-15. ITA NO. 2385/AHD/17 [ACIT VS. SHRI RAJENDRA B JOSHI] A.Y. 2014-15 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING IN THE CA PTIONED REVENUES APPEAL, LEARNED COUNSEL FOR THE ASSESSEE AS PER WRITTEN REQUEST AT THE OUTSET SUBMITTED THAT THE DESIGNATED AUTHORITY HAS ALREADY GRANTED CERTIFICATE ELECTRONICALLY TO THE D ECLARANT 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. THE LEARN ED COUNSEL ACCORDINGLY SUBMITTED THAT HE DOES NOT SEEK TO DEFE ND THE SAID APPEAL OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME , AND CONSEQUENTLY URGED THAT ASSESSEES REQUEST FOR CLOS URE OF REVENUES APPEAL 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/- (MAHAVIR PRASAD) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 02/06/2021 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE THIS ORDER PRONOUNCED ON 02/06/2021 ITA NO. 2385/AHD/17 [ACIT VS. SHRI RAJENDRA B JOSHI] 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)