Dharmendra Virjibhai Vahdadiya, Morbi V. The Income Tax Officer, Ward-1, Morbi

ITA 247/RJT/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2141 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 31-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RATHI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (THROUGH VIRTUAL COURT) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 247/RJT/2018 ( / ASSESSMENT YEARS: 2013-14) DHARMENDRA V. VAHDADIYA C/O SARDA & SARDA, CHARTERED ACCOUNTANTS, 1 ST FLOOR, SAKAR, OPP. RAJKUMAR COLLEGE, DR. RADHAKRISHNAN ROAD, RAJKOT-360001 / VS. INCOME TAX OFFICER WARD 1, MORBI ./ ./ PAN/GIR NO. : ADAPP3348K ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI VIMAL DESAI, AR / RESPONDENT BY : SHRI S. S. RATHI, SR. DR / DATE OF HEARING 01/12/2020 !'# / DATE OF PRONOUNCEMENT 03/12/2020 $%/ O R D E R PER BENCH: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 27.03.2018 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS) 3, RAJKOT ARISING OUT OF THE ASSESSMENT ORDER DATED 31.03.2015 PASSED BY THE ITO, WARD-1, MORBI UNDER S ECTION 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED A S TO THE ACT) FOR ASSESSMENT YEAR 2013-14. 2. THE CAPTIONED ASSESSEE HAS SOUGHT TO WITHDRAW TH E APPEAL LISTED ABOVE ON THE GROUND THAT ASSESSEE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). AS PER LE TTER DATED 12.11.2020 FILED BY ASSESSEE, IT IS SUBMITTED THAT ASSESSEE DOES NOT ITA NO.247/RJT/2018 A.Y. 2013-14 - 2 - SEEK TO PURSUE THE SAID APPEAL OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT ASSESSEES APPLICATION FOR WITHDRAWAL OF APPEAL MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF WRITTEN REQUESTS MADE ON BEHALF OF THE CAPTIONED PARTY, THE APPEAL IS DISMISSED AS WITHDRAWN. HOWEV ER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHE ME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEF ORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE CAPTIONED APPEAL IS DISMISSED AS WITHDRAWN. SD/- SD/- (PRADIP KUMAR KEDIA) (MADHU MITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 03/12/2020 TANMAY TRUE COPY / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. $ / ASSESSEE 3. ) *+ , / CONCERNED CIT 4. ,- / CIT (A) 5. 012 33*+, *+#, 56$)$ / DR, ITAT, AHMEDABAD 6. 289 : / GUARD FILE. BY ORDER / $% , / !' ( DY./ASSTT.REGISTRAR) '# $ , !; / ITAT, RAJKOT THIS ORDER PRONOUNCED IN OPEN COURT ON 0 3/12/2020