The ACIT, Central Circle-1(3), Ahmedabad V. Shri Ram Vessel Scrap Pvt.Ltd., Bhavnagar

ITA 3119/AHD/2013

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1821 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 30-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 13

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD ( CONDUCTED THROUGH VIRTUAL COURT ) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI WASEEM AHMED, ACCOUNTANT MEMBER S L . NO APPEAL NO(S) ITA/IT(SS)A A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. (SHRI/ SMT./MS.) 1. ITA NO. 1052/AHD/2019 2013 - 14 (Q-2) DIVYAJIVAN INFRASTRUCTURE P.LTD. 503, VENUS ATLANTIS SATELLITE ROAD PRAHLAD NAGAR AHMEDABAD-380 015 AACCD9421 H THE ACIT (CPC TDS) GAZIABAD G.M. THAKOR 2. ITA NO. 1053/AHD/2019 2013 - 14 (Q4) - DO - - DO - 3. ITA NO. 1054/AHD/2019 2013 - 14 (Q2) - DO - - DO - 4. ITA NO. 1055/AHD/2019 2013 - 14 (Q3) - DO - - DO - 5. ITA NO. 1056/AHD/2019 2013 - 14 (Q4) - DO - - DO - 6. ITA NO. 1057/AHD/2019 2013 - 14 (Q3) - DO - - DO - 7. ITA NO. 1058/AHD/2019 2014 - 15 (Q1) - DO - - DO - 8. ITA NO. 1059/AHD/2019 2014 - 15 (Q2) - DO - - DO - 9. ITA NO. 1060/AHD/2019 2014 - 15 (Q3) - DO - - DO - 10. ITA NO. 1061/AHD/2019 2014 - 15 (Q4) - DO - - DO - 11. ITA NO. 1062/AHD/2019 2014 - 15 (Q1) - DO - - DO - 12. ITA NO. 1063/AHD/2019 2014 - 15 (Q2) - DO - - DO - ITA NO S . 1052 TO 1065 /A HD/20 19 A ND OTHERS DIVYAJIVAN INFRASTRUCTURE P.LTD. VS. ACI T(CPC-TDS) (AND OTHERS) - 2 - 13. ITA NO. 1064/AHD/2019 2014 - 15 (Q3) - DO - - DO - 14. ITA NO. 1065/AHD/2019 2014 - 15 (Q4) - DO - - DO - 15. ITA NO. 3119/AHD/2013 2009 - 10 ACIT CENTRAL CIRCLE-1(3) AHMEDABAD SRI RAM VESSEL SCRAP PVT.LTD. 3 RD FLOOR, SHRI RAM HOUSE BHAVNAGAR STREET KHARGATE BHAVNAGAR AADCS9504R S.N. SOPARKAR, SR.ADV. WITH PARIN SHAH, AR 16. IT(SS)A NO. 374/AHD/2017 2010 - 11 SHRI NELESH INDRAVADAN AMIN 40, JAWAHAR SOCIETY R V DESAI ROAD BARODA 390 001 AAUPA3967G THE DCIT CENTRAL CIR-2 BARODA - DO - 17. ITA NO. 837/AHD/2018 2014 - 15 JURISCAPE LEGAL RESEARCH PVT.LTD. 1001, 10 TH FLOOR, GNFC INFO TOWER NR.THE GRAND BHAGWATI HOTEL SG ROAD, BODAKDEV AHMEDABAD-380 054 AABCJ7308L THE DCIT CIR-2(1)(2) AHMEDABAD WITHDRAWAL APPLICATION 18. IT(SS)A NO. 37/AHD/2019 2012 - 13 SHRI MUKESHBHAI BALABHAI PATEL PLOT NO.2 901, SHIVLING 10 TH ROAD,JVPD SCHEME VILLE PARLE(EAST) MUMBAI AAPPP8456N DCIT CENTRAL CIRCLE-1(3) AHMEDABAD G,.M. THAKOR 19. IT(SS)A NO. 38/AHD/2019 2012 - 13 SMT.RANJANBEN MUKESHBHAI PATEL -ADDRESS AS ABOVE- AEOPP1384G - DO - G.M. THAKOR REVENUE BY : SHRI N.J. VYAS, SR.DR ITA NO S . 1052 TO 1065 /A HD/20 19 A ND OTHERS DIVYAJIVAN INFRASTRUCTURE P.LTD. VS. ACI T(CPC-TDS) (AND OTHERS) - 3 - / DATE OF HEARING 24 /0 2 /2021 / DATE OF PRONOUNCEMENT 01 /0 3 /2021 /O R D E R PER BENCH: THE CAPTIONED APPEALS ARISE FROM THE RESPECTIVE ORD ERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THEIR APPEALS AND REVENUES APPEAL LISTED ABOVE ON THE GR OUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISH WAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS CALLED FOR HEARIN G, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAVE SUBMIT TED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXE RCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQ UESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PL EASE BE GRANTED. REFERENCE WAS ALSO MADE TO WRITTEN REQUES TS IN THIS REGARD. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APP EALS 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 SCHEME FOR ANY BONAFIDE REASONS, THEN THE ITA NO S . 1052 TO 1065 /A HD/20 19 A ND OTHERS DIVYAJIVAN INFRASTRUCTURE P.LTD. VS. ACI T(CPC-TDS) (AND OTHERS) - 4 - ASSESSEE/REVENUE CONCERNED WILL BE AT LIBERTY TO SE EK RESTORATION OF ORIGINAL APPEALS FOR HEARING BEFORE ITAT IN ACCO RDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. THIS ORDER PRONOUNCED IN OPEN COURT ON 01/03/2021 SD/- SD/- ( RAJPAL YADAV ) ( WASEEM AHMED ) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD; DATED 01/03/2021 . . , . . . / T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! '# $ / CONCERNED CIT 4. $ ( ) / THE CIT(A)-CONCERNED 5. %&' '# , '# , ! / DR, ITAT, AHMEDABAD 6. '*+ / GUARD FILE. / BY ORDER, //TRUE COPY// % / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION ..24.2.2021 (AS PER VSV FORMAT ) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3. OTHER MEMBER24.2.2021 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.01/03/2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 01/03/2021 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER