Shri Karmvirsingh G. Rajpurohit, Nadiad V. The DCIT, Baroda

ITA 2410/AHD/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4687 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 03-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T.A. NOS. 2410 TO 2415/AHD/2017 ( ASSESSMENT YEARS : 2008-09 TO 2013-14) SHRI KARMVIRSINGH G. RAJPUROHIT 19-20, TRINATH SOCIETY, PIJ ROAD, NADIAD-387002 / VS. THE DCIT CENTRAL CIRCLE -2, BARODA ./ ./ PAN/GIR NO. : AFJPR5039N ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI PARIN SHAH, A.R. / RESPONDENT BY : SMT. SANYOGITA NAGPAL, SR.DR DATE OF HEARING 04/01/2021 !'# / DATE OF PRONOUNCEMENT 12/02/2021 / O R D E R PER BENCH : THE CAPTIONED SIX APPEALS HAVE BEEN FILED AT THE IN STANCE OF THE ASSESSEE AGAINST THE COMMON ORDER OF THE COMMISSION ER OF INCOME TAX (APPEALS)-12, AHMEDABAD (CIT(A) IN SHORT), DA TED 09.08.2017 ARISING IN THE PENALTY ORDERS ALL DATED 21.10.2015 PASSED BY THE ITA NOS. 2410 TO 2415/AHD/2017 (SHRI KARMVIRSINGH G. RAJPUROHIT) - 2 - ASSESSING OFFICER (AO) UNDER S. 271(1)(B) OF THE IN COME TAX ACT, 1961 (THE ACT) CONCERNING AYS. 2008-09 TO 2013-14. 2. THE CAPTIONED ASSESSEE HAS SOUGHT TO WITHDRAW TH E APPEALS LISTED ABOVE ON THE GROUND THAT HE HAS OPTED TO AVAIL BENE FITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS C ALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET HAVE SUBMITTED THAT HE DOES NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCI SE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. R EFERENCE WAS ALSO MADE TO WRITTEN REQUESTS IN THIS REGARD. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT SHE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF ORAL/WRITTEN REQUEST MADE ON BEH ALF OF THE CAPTIONED ASSESSEE, ALL THE APPEALS ARE DISMISSED AS WITHDRAW N. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF V SV 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 SIX APPEALS ARE DISMISSED AS WITHDRAWN. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 12/02/2021 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT THIS ORDER PRONOUNCED ON 12/02/2021 ITA NOS. 2410 TO 2415/AHD/2017 (SHRI KARMVIRSINGH G. RAJPUROHIT) - 3 - 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56)