Shri Arunkumar Ishwarlal Patel, Ahmedabad V. The Income Tax Officer, Ward-1, Gandhinagar

ITA 315/AHD/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1809 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 09-04-2020
• Assessment Year: 2006-2007
• Appeal Filed On: 12-02-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Section: 13

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER S.NO APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. 1-2 ITA NOS. 315/ AHD/2015 & 2473/AHD/ 2017 2006-07 ARUNKUMAR ISHWARLAL PATEL (APQPP7345L) ITO, WARD -1, GANDHINAGAR & THE ACIT, CIRCLE-1, AHMEDABAD NUPUR SHAH 3 ITA NO.1737/ AHD/2018 2009-10 SMT. REETABEN RASHMIKANTBHAI THAKKER (AJGPV4149N) ACIT, CENTRAL CIRCLE-1(1), AHMEDABAD WITHDRAWAL APPLICATION 4 ITA NO.1262 /AHD/2019 2013-14 SHRI VINODBHAI MANILAL PATEL (AEGPP8110E) ITO WARD-3, MEHSANA RUSHIN G. PATEL 5 ITA NO.2067/ AHD/2018 2014-15 SHRI SURESH JAIRAMDAS PRIYANI (AEYPP2993M) ITO, WARD-3(1)(5), VADODARA - 390007 SHRI ANIL R. SHAH & KINJAL SHAH 6 ITA NO. 152 4/ AHD/2016 2009-10 BHARAT MANILAL SHAH HUF (AABCB1777H) ITO, WARD- 5(2)(2), AHMEDABAD SHRI M. K. PATEL 7 ITA NO. 110 4/ AHD/2018 2014-15 SMT. BINAL DIPAKKUMAR SHAH (ANVPS9744B) THE ITO, WARD -5(3 )(1), AHMEDABAD SHRI M. K. PATEL 8 ITA NO.2066/ AHD/2018 2014-15 MS. DIVYA JASWANTKUMAR ADVANI (BKNPA5268A) ITO, WARD - 3(1)(4), VADODARA - 390007 SHRI ANIL R. SHAH & KINJAL SHAH 9 ITA NO.1280 /AHD/2019 2016-17 M/S. THE VENUS PARKLAND CO.OP. HOUSING SERVICES SOCIETY LTD. (AACAT5859K) THE ITO, WARD - 3(3)(14), AHMEDABAD SHRI V. V. GOVANI 10 ITA NO. 1282/ AHD/2019 2016-17 M/S. THE VENUS AMADEUS COMM. CO.OP. SERVICE SOCIETY LTD. (AADAT4419J) THE ITO, WARD - 3(3)(14), AHMEDABAD SHRI V. V. GOVANI 11 ITA NO.256/ AHD/2020 2017-18 SHRI AKSHAY ASHOK AGARWAL (ALAPA0990J) ITO, WARD -3(3)(1 ), AHMEDABAD WITHDRAWAL APPLICATION 12 ITA NO. 1281 / AHD/2019 2016-17 M/S. THE VENUS ATLANTIS COMM. CO.OP. SERVICE SOCIETY LTD. (AACAT6824E) ITO, WARD- 3(3)(14), AHMEDABAD SHRI V. V. GOVANI 13 ITA NO. 1152 / AHD/2018 2012-13 SHRI AMAR MANVANTBHAI PATEL (ABUPP2794F) ITO, WARD -5(3)(1 ), AHMEDABAD WITHDRAWAL APPLICATION ITA NOS. 315/AHD/15 & 20 ORS. (ARUNKUMAR ISHWARLAL PATEL & ORS.) - 2 - 14 ITA NO. 3506 /AHD/2016 2013-14 M/S. SNAZZY SECURITIES (ABHFS2486G) ITO, WARD - 3(3)(13), AHMEDABAD SHRI M. K. PATEL 15 ITA NO.1786/ AHD/2018 2015-16 SHRI SUNILKUMAR JUGRAJ KOTHARI-HUF (AAFHS6508C) ITO, WARD - 5(2)(4), AHMEDABAD SHRI MANISH J. SHAH 16 ITA NO.252 /AHD/2018 2013-14 M/S. NARESH V. GANDHI HUF (AACHN6868B) ITO, WARD - 3(3)(3), AHMEDABAD SHRI M. K. PATEL 17 ITA NO.1460/ AHD/2019 2011-12 LATE SURYAKANTABEN AMULAKH PATEL BY LR PRATIMABEN JAYENDRA PATEL (AFAPP0907N) ITO, WARD - 5(2)(4), AHMEDABAD WITHDRAWAL APPLICATION 18 ITA NO. 929/ AHD/2019 2015-16 PRATIK VINOD MITTAL (ABOPA4412H) ITO, WARD- 5(3)(2), AHMEDABAD WITHDRAWAL APPLICATION 19 ITA NOS. 1319 /AHD/2019 2013-14 SHRI MADANLAL CHOTHAMAL BHANSALI (ABUPB0258L) ACIT, CIRCLE-3(2), AHMEDABAD WITHDRAWAL APPLICATION 20 ITA NO.650/ AHD/2019 2010-11 SMT. MANIBEN AMBALAL PATEL (ABHPP7137K) ITO, WARD 2 , MEHSANA WITHDRAWAL APPLICATION 21 ITA NO. 2497 / AHD/2018 2014-15 PRASHANTBHAI CHIMANLAL PATEL (ANHPP7202P) DCIT, CIRCLE -3(2), AHMEDABAD WITHDRAWAL APPLICATION 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 TWENTY ONE APPEALS ARISE FROM THE RES PECTIVE 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 B ENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS C ALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAV E SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCI SE OF OPTION FOR ITA NOS. 315/AHD/15 & 20 ORS. (ARUNKUMAR ISHWARLAL PATEL & ORS.) - 3 - AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. R EFERENCE 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 CIR CUMSTANCES 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 BENEF IT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED W ILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BE FORE 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