Ojas Jaysukhlal Dave, Rajkot V. Dy. Commr. Income Tax, Inter. Taxa., Rajkot

ITA 299/RJT/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1274 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 16-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RATHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT (THROUGH WEB-BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA NO. 299/RJT/2018 ASSESSMENT YEAR : 2009-10 OJASH JAYSUKHLAL DAVE, C/O. SHUKLA & CO., 310-311, AALAP-B, LIMDA CHOWK, OPP. SHASTRI MAIDAN, RAJKOT 360001 [PAN : ABQPD 7998 H] VS THE DEPUTY COMMISSIONER OF INCOME-TAX (INTL. TAXATION), RAJKOT / (APPELLANT) / (RESPONDENT) ASSESSEE BY : DEVINA PATEL, AR REVENUE BY : S.S. RATHI, SR. DR / DATE OF HEARING : 16/12/2020 / DATE OF PRONOUNCEMENT: 16/12/2020 / O R D E R PER RAJPAL YADAV, VICE PRESIDENT: THE ASSESSEE IS IN APPEAL BEFORE THE TRIBUNAL AGAIN ST THE ORDER OF THE LEARNED CIT(A)-13, AHMEDABAD DATED 28 TH JUNE 2018 PASSED FOR ASSESSMENT YEAR 2009-10. 2. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BO TH THE PARTIES THROUGH VIDEO CONFERENCING. LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT ASSESSEE HAS OPTED TO AVAIL THE BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 AND HAS ALSO PLACED ON RECORD THE COPY OF FORM NO.3 BEFORE THE TRIBUNAL IN THIS REGARD. AN APPLICATION DATED 11.12.2020 REQUESTING FOR WITHDRA WAL OF APPEAL UNDER THE SAID SCHEME IS ALSO PLACED ON RECORD. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, SUBMITTED THAT HE HAS NO OBJECTION TO THE WITHDRAWAL OF APPEAL IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. ITA NO.299/RJ/ 2018 OJASH JAYSUKHLAL DAVE VS DCIT AY 2009-10 - 2 - 4. WE HAVE CONSIDERED THE SUBMISSION AND APPLICATIO N OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL UNDER THE SCHEME VIVAD SE VISHWAS. IN THE LIGHT OF AFORESAID REQUEST MADE BY THE ASSESSEE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAI LS TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME FOR ANY BONAFIDE REASONS, THEN THE A SSESSEE WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEFORE I TAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE COURT ON 16 TH DECEMBER 2020 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (RAJPAL YADAV) VICE-PRESIDENT AHMEDABAD; DATED 16/12/2020 BIJU T., SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A) 5. $ '' , , / DR, ITAT, RAJKOT 6. - / GUARD FILE. / BY ORDER, TRUE COPY / ( DY./ASSTT. REGISTRAR) ! ', / ITAT, RAJKOT 1. DATE OF DICTATION- 16.12.2020.. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .16.12.2020 OTHER MEMBER 16.12.2020. 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S. - 16.12.2020. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 16.12.2020 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK16.1 2.2020 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER 8. DATE OF DESPATCH OF THE ORDER