Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 1764 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 2 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
22-02-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
SMC
Next Hearing Date
28-04-2020
Assessment Year
2014-2015
Appeal Filed On
19-12-2017
Judgement Text
, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S. NO. APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. (SHRI/ SMT./MS.) 1. ITA NO. 2882/AHD/2017 2014-15 LABDHI M SHAH (AQVPD8591Q) ITO WARD-3(2)(3) AHMEDABAD HEM CHHAJED 2. ITA NO. 1399/AHD/2018 2014-15 RAJESH PRAVINCHANDRA SHAH ( ACIPS7717C) DCIT CEN. CIR-2(3), AHMEDABAD BHADRESH R. SHAH 3. ITA NO. 1331/AHD/2018 2014-15 SMT. ASHVINA VIPULKUMAR SHAH ( ADFPS0620L) ITO WARD-1(3)(1), AHMEDABAD S. N. DIVATIA 4. ITA NO. 1152/AHD/2019 2011-12 ZED SUPPLY CHAIN LTD. ( AAACZ3276E ) ACIT CEN. CIR. 2(1) AHMEDABAD TUSHAR HEMANI & P. B. PARMAR 5. ITA NO. 609/AHD/2019 2015-16 HEENABEN D. SHAH ( BLIPS7401K ) ITO WARD-1 PALANPUR NUPUR SHAH 6. ITA NO. 514/AHD/2019 2015-16 DIPAKBHAI NARANBHAI PATEL-HUF ( AAEHD8089E ) ITO WARD-3, ANAND WITHDRAWAL 7. ITA NO. 610/AHD/2019 2015-16 GUNVANTIBEN C. SHAH ( BHMPS4090N ) ITO WARD-1, PALANPUR NUPUR SHAH 8. ITA NO. 1868/AHD/2019 2015-16 DEVENDRA LAXMICHAND SHAH ( AIJPS6718G ) ITO WARD-1, PALANPUR NUPUR SHAH 9. ITA NO. 606/AHD/2019 2015-16 MALTIBEN P. SHAH ( ALUPS8666B ) ITO WARD-1, PALANPUR NUPUR SHAH 10. ITA NO. 319/AHD/2019 2010-11 SHRI VIPULKUMAR M. DESAI ( ALDPD8431A ) ITO PATAN WARD-4, UNJHA V. C. SHAH 11. ITA NO. 2439/AHD/2018 2015-16 HINA MEHUL MASHKARIA ( ABFPM0298J ) DCIT WARD-4(2), AHMEDABAD M. K. PATEL 12. ITA NO. 2471/AHD/2018 2010-11 KAMLESHBHAI AMRUTLAL PATEL ( AHDPP0379F ) ITO WARD-1(2)(2), AHMEDABAD WITHDRAWAL 13. ITA NO. 734/AHD/2019 2015-16 KAMLADEVI KAILASH CHANDRA AGRAWAL ( ACFPA1709D ) ITO WARD-5(2)(5), AHMEDABAD WITHDRAWAL 14. ITA NO. 1496/AHD/2019 2012-13 ASHOKKUMAR RAMANLAL PATEL ( AGKPP469P ) ITO WARD-4(2)(3), VADODARA WITHDRAWAL 15. ITA NO. 2306/AHD/2018 2008-09 KRISHNA DEVELOPERS ( AAJFK6575H ) ITO WARD-3(1)(1), VADODARA WITHDRAWAL ITA NOS. 2882/AHD/17 & 16 OTHERS - 2 - 16. ITA NO. 191/AHD/2018 2010-11 SHRI VISHAL D. SHAH ( ASQPS9434E ) DCIT CIRCLE-3(1), BARODA M. J. SHAH 17. ITA NO. 608/AHD/2019 2015-16 PINABEN R. SHAH ( AXPPS1087F ) ITO WARD-1, PALANPUR NUPUR SHAH REVENUE BY : SHRI S. S. SHUKLA, SR. D.R. / DATE OF HEARING 21/01/2021 / DATE OF PRONOUNCEMENT 22/02/2021 / O R D E R PER BENCH: THE CAPTIONED SEVENTEEN APPEALS ARISE FROM THE RESP ECTIVE 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 O PTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILING VS V 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. ITA NOS. 2882/AHD/17 & 16 OTHERS - 3 - HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSES SEE CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- (WASEEM AHMED) (MADHUM ITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 22/02/2021 TRUE COPY TANMAY/TC NAIR, SR.PS / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. ! ! ' / CONCERNED CIT . ! ! '- / CIT (A) 5.)*+!,-- , ! ! , / DR, ITAT, AHMEDABAD 6.+2345 / GUARD FILE. BY ORDER / , // TRUE COPY // /! ! ! , 1.DATE OF DICTATION ON 21.01.2021 AS PER VSVA F ORMAT 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 21.01.2021/22.2.2021 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. .01.2021 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .01.2021 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S .01.2021 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .01.2021 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER THIS ORDER PRONOUNCED ON 22/02/2021
