Shri Vitthalbhai M. Patel, Gandhinagar V. The Deputy Commissioner of Income Tax, Gandhinagar Circle, Gandhinagar

ITA 267/AHD/2017

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8342 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 31-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, अहमदाबाद यायपीठ ‘B’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S . N o . A p p e a l A . Y . A p p e l l a n t ( P A N N O . ) R e s p o n d e n t A . R . ( S h r i ) 1 . I T A N o . 2 6 7 / A h d / 2 0 1 7 2 0 1 2 - 1 3 S h r i V i t t h a l b h a i M . P a t e l ( A C K P P 7 1 0 9 B ) D C I T G . N . R . C i r c l e , G a n d h i n a g a r M e h u l K . P a t e l Revenue by : Shri R. R. Makwana, Sr. D.R. स ु नवाई क तार ख / D a t e o f H e a r i n g 03/11/2021 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t 17/11/2021 आदेश/O R D E R PER MS. MADHUMITA ROY, JM: Th e cap tio n ed ap p eal h as b een filed at th e in s tan ce o f th e assesse e ag ain st t h e o rd er o f th e C o mmiss io n er o f In co me Tax (Ap p eals), Gan d h in ag ar, Ah med ab ad (‘CIT(A)’ in sh ort), d at ed 0 6 .1 0 .20 1 6 arisin g in th e p en alty o rd er d ated 2 8 .09.2 01 5 p assed b y th e DCIT, Gan d h in ag ar Circle, Gan d h in ag ar un der Sect io n 2 7 1 (1 )(c) o f th e In co me Tax Act, 1 9 6 1 (th e Act) co ncern in g AY 2 0 12 -13 . 2 . Wh en th e mat ter was cal led fo r h ea rin g , it is p oin ted o u t to th e Ben ch th at th e assesse e h as fi led d eclara tio n an d u n d ertak in g in Fo rm No . 1 as p er p ro v isio n s of th e Dire ct Tax Viv ad Se Vish was Act, 2 0 2 0 fo r av a il men t o f t h e b en efi t u n d er th e sch e me. In v iew o f th is, t h e Ld . Co un sel fo r th e assessee su b mi t ted th at assesse e d o es n o t wan t to p u rsu e th e said ap p eal o win g to ex ercise I T A N o . 2 6 7 / A h d / 1 7 A . Y . 2 0 1 2 - 1 3 - 2 - o f o p tio n fo r av a il in g VSV Sch eme an d it h as co mp lie d with th e req u isite fo rma l it i es, an d so u gh t p ermiss io n fo r with d rawal o f ap p eal b efo re th e Trib u n al. Th e Ld . Co u n sel h as p laced o n reco rd co p y o f Fo rm No . 1 an d 2 . 3 . Th e Ld . Dep artme n tal Rep res en ta tiv e fo r th e Rev en u e sta ted th at h e h as n o o b ject io n to with d raw th e ap p eals in th e circu ms tan ce s n arr ated o n b eh al f o f t h e assess ee. 4 . In th e lig h t o f written req u ests mad e o n b eh alf o f th e cap tio n ed p arty , th e ap p eal is d is miss ed as with d rawn . Ho wev er, in th e ev en t, th e as sessee fai ls to av ai l th e b en efi t o f VSV Sch eme fo r an y b o n afid e reaso n s, th en th e a ssessee co n cerned will b e at lib erty to seek res to ratio n o f o rig in a l ap p eal fo r h eari n g b efo re ITAT in acco rd an c e wi th law. 5 . In th e resu lt, t h e cap tio n ed ap p eal is d i smiss e d as with d rawn . Sd/- Sd/- (PR ADI P KUM AR KEDIA) (MADHUM ITA R OY) ACC OUNTANT MEMB ER JUDICI AL MEMB ER A h m e d a b a d : D a t e d 1 7 / 1 1 / 2 0 2 1 TRUE COPY TANMAY आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. राज व / Revenue 2. आवेदक / Assessee 3. संबं धत आयकर आय ु "त / Concerned CIT. आयकर आय ु "त- अपील / CIT (A) 5. )वभागीय ,-त-न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाइल / Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद । 1 . D a t e o f d i c t a t i o n o n 0 3 . 1 1 . 2 0 2 1 A s p e r V S V A Fo r m a t 2 . D a t e o n w h i c h t h e t y p e d d r a f t i s p l a c e d b e f o r e t he D i c t a t i n g M e m b e r 0 3 . 1 1 . 2 0 2 1 3 . D a t e o n w h i c h t h e a p p r o v e d d r a f t c o m e s t o t h e S r .P . S . / P . S . . 1 1 . 2 0 2 1 4 . D a t e o n w h i c h t h e f a i r o r d e r i s p l a c e d b e f o r e t h e D i c t a t i n g M e m b e r f o r p r o n o u n c e m e n t . 1 1 . 2 0 2 1 5 . D a t e o n w h i c h t h e f a i r o r d e r c o m e s b a c k t o t h e S r. P . S . / P . S 1 7 . 1 1 . 2 0 2 1 6 . D a t e o n w h i c h t h e f i l e g o e s t o t h e B e n c h C l e r k 1 7 . 1 1 . 2 0 2 1 7 . D a t e o n w h i c h t h e f i l e g o e s t o t h e H e a d C l e r k ... ... ... .... 8 . T h e d a t e o n w h i c h t h e f i l e g o e s t o t h e A s s t t . R e gi s t r a r f o r s i g n a t u r e o n t h e o r d e r ... ... ... ... ... ... ... ... 9 . D a t e o f D e s p a t c h o f t h e O r d e r ... ... ... This Order pronounced on 17/11/2021