Emtici Engineering Ltd., Anand V. The Dy. CIT., Anand Circle, Anand

ITA 2745/AHD/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1808 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 13-04-2020
• Assessment Year: 2010-2011
• Appeal Filed On: 07-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER SL. NO. APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. 1-2 ITA NO. 2745 & 2746/AHD/ 2017 2010-11 & 2013- 14 EMTICI ENGINEERING LIMITED (AAACE4642F) DCIT, ANAND CIRCLE, ANAND SHRI M. K. PATEL 3 ITA NO. 2782 / AHD/2017 2009-10 M/S. NAGINDAS HIRALAL BHAYANI (AANPB9707A) DCIT, CIRCLE-2, BHAVNAGAR WITHDRAWAL APPLICATION 4 ITA NO. 2443 /AHD/2018 2014-15 DR. RAJENDRA BHAGWANDAS TOPRANI (ABIPT3381J) DCIT CIRCLE-4(2), AHMEDABAD WITHDRAWAL APPLICATION 5 ITA NO. 752 /AHD/2018 2010-11 M/S. VINAYAK CORPORATION (AAFFV8119E) D.C.I.T., S. K. CIRCLE, 3 RD FLOOR, ROOM NO. 301, AAYAKAR BHAVAN, NEAR GANDHI TOWN HALL, HIMATNAGAR SHRI K. C. THAKER 6 ITA NO. 2701/ AHD/2016 2013-14 GUJARAT APOLLO INDUSTRIES LIMITED (AAACG7248P) THE DCIT, CIRCLE-2(1)(1), ROOM NO.103, FIRST FLOOR, NAVJIVAN TRUST BUILDING, NR. NAVJIVAN POST OFFICE, AHMEDABAD 380014 SHRI M. K. PATEL 7 ITA NO. 2506/ AHD/2018 2015-16 VIPULBHAI VINODBHAI PATEL (AJEPP8836E) ITO, S.K., WARD-2, HIMMATNAGAR SHRI PRITESH SHAH 8 ITA NO. 1231/ AHD/2017 2013-14 M/S. SHIVAM CONSTRUCTION COMPANY (AAFFS9612M) ITO-TDS-2, MARUTI CHAMBER, SAYAIJGUNJ, VADODARA- 390001 WITHDRAWAL APPLICATION 9 ITA NO. 2302 /AHD/2018 2014-15 M/S. EARTH EXPO COMPANY (AACFE7638L) DCIT, CIRCLE-2, BHAVNAGAR SHRI G. M. THAKER ITA NOS. 2745/AHD/17 & 8 ORS.(EMTICI ENGINEERING LTD. & ORS.) - 2 - REVENUE BY : SHRI L. P. JAIN, SR. D.R. / DATE OF HEARING 17/02/2021 / DATE OF PRONOUNCEMENT 18/02/2021 / O R D E R PER BENCH: THE CAPTIONED NINE APPEALS ARISE FROM THE RESPECTIV E 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 MA TTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESS EE AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR 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 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 ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE CAPTIONED PARTIES, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV ITA NOS. 2745/AHD/17 & 8 ORS.(EMTICI ENGINEERING LTD. & ORS.) - 3 - SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEA LS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- (RAJPAL YADAV) (PRADIP KUMA R KEDIA) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD: DATED 18/02/2021 TRUE COPY S. K. SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! ! ' / CONCERNED CIT 4 ! ! '- / CIT (A) )*+,!-.. / ! ! /01 / DR, ITAT, AHMEDABAD 2,34 / GUARD FILE. BY ORDER / / /0! ! ! /01 THIS ORDER PRONOUNCED ON 18/02/2021