Smt. Narmadaben Bhogilal Solanki, Ahmedabad V. ITO, Ward-7(1)(5), Ahmedabad

ITA 294/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4105 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 11-05-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 27-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA
• Assessee Lawyers: S WITHDRAWAL

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT) BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT ITA NO.294/AHD/2019 / ASSTT.YEAR : 2011-12 SMT.NARMADABEN BHOGILAL SOLANKI C-404, SWAMINARAYAN CASTLE-I NR.ARJUN ASHRAM ARJUN ASHRAM ROAD NIRNAY NAGAR AHMEDABAD. PAN : AIGPS 0247 M VS. ITO, WARD - 7(1)(5) AHMEDABAD. ( APPLICANT ) ( RESPONENT ) ASSESSEE BY : ASSESSEES WITHDRAWAL REVENUE BY : SHRI S.S.SHUKLA, SR.DR / DATE OF HEARING : 28/05/2021 / DATE OF PRONOUNCEMENT: 28/05/2021 !'/ O R D E R THE ABOVE APPEAL FILED BY THE ASSESSEE ARISES FROM ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-7, AHMEDABAD D ATED 16.11.2018 FOR ASSESSMENT YEAR 2011-12. 2. WHEN THE MATTER WAS CALLED FOR HEARING, IT IS SU BMITTED BY SHRI NARMADABEN SOLANKI, (AR) VIDE LETTER DATED 24.5.202 1 THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME AND ISSUED FORM NO.3 TO THIS EFFECT. ASSESSEE HAS PLACED ON RECORD COPY OF FORM NO.3. IT IS THEREFORE SUBMITTED THAT THE ASSESSEE MAY BE GIVEN PERMISSION TO WITHDRAW HIS APPEAL FOR AVAILING BENEFIT UNDER DIRE CT TAX VIVAD SE VISHWAS ACT, 2020. A LETTER DATED 17.5.2021 WRITTE N TO THE TRIBUNAL TO THIS EFFECT IS PLACED ON RECORD. THE LD.DR HAS NO OBJECTION IF THE ITA NO.294/AHD/2019 2 APPEAL OF THE ASSESSEE IS TREATED TO BE WITHDRAWN I N TERMS OF SCHEME OPTED BY THE ASSESSEE. 3. IN THE LIGHT OF THE ABOVE SUBMISSION MADE BY ASS ESSEE, I FIND NO REASON TO KEEP PENDING APPEAL OF THE ASSESSEE BEFOR E THE TRIBUNAL SINCE THE ASSESSEE HAS EXERCISED ITS OPTION TO SETT LE THE ISSUE AS PER VIVAD SE VISHWAS SCHEME AND FIRMED COPY OF FORM NO. 3. ACCORDINGLY, THE APPEAL OF THE ASSESSEE STANDS DISM ISSED. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONA FIDE REASONS, THEN THE ASSESSEE WILL BE AT LIBERTY TO S EEK RESTORATION OF ORIGINAL APPEAL FOR ADJUDICATION BEF ORE ITAT IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED UNDER VSV SCHEME. ORDER PRONOUNCED IN THE COURT ON 28 TH MAY, 2021 AT AHMEDABAD. S D / - (RAJPAL YADAV) VICE-PRESIDENT AHMEDABAD; DATED 28/05/2021