Minesh Popatlal Dholakiya, Ahmedabad V. The ITO, Ward-1(1)(1), Ahmedabad

ITA 316/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4371 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 09-04-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 08-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUN TANT MEMBER SL. NO. APPEAL ITA/IT(SS)A A.Y. APPELLANT RESPONDENT A.R. D.R. 1 ITA 316/AHD/2018 2014- 15 MINESH POPATLAL DHOLAKIYA (ACUPD3418M) ITO, WD- 1(1)(1), ABAD SHRI M.K. PATEL SHRI L.P. JAIN 2 ITA 2297/AHD/201 7 2012- 13 VINTECH INDUSTRIES PVT. LTD. (AACCV4463F) DY. CIT, CIRCLE- 4(1)(2), ABAD SHRI D.K. PARIKH SHRI L.P. JAIN 3 ITA 281/AHD/2019 2012- 13 M/S. GOLANK JEWELS & FOREX PVT. LTD. (AACCG7822R) ACIT, CIR- 2(1)(1), ABAD SHRI SARJU MEHTA SHRI L.P. JAIN 4 ITA 146/AHD/2020 2012- 13 M/S. GOLANK JEWELS & FOREX PVT. LTD. (AACCG7822R) DCIT, CIR- 2(1)(1), ABAD SHRI SARJU MEHTA SHRI L.P. JAIN 5 ITA 811/AHD/2018 2008- 09 KOTTENZ INDIA MANUFACTURING PVT. LTD. (AACCK7018B) ITO, WD- 2(1)(2), ABAD SHRI MAHESH CHHAJED SHRI L.P. JAIN 6 ITA 1850/AHD/201 9 2016- 17 M/S. MOHINI AUXI CHEM. PVT. LTD. (AABCM0425D) ITO, WARD- 2(1)(4), ABAD WITHDRAW AL APPLICATIO N SHRI L.P. JAIN 7 ITA 541/AHD/2020 2014- 15 SAFFRON LIFESTYLE TRADERS PVT. LTD. (AAMCS4913M) DCIT, CIRCLE- 4(1)(1), ABAD SHRI V.V. GOGANI SHRI L.P. JAIN DATE OF HEARING : 11-05-2021 DATE OF PRONOUNCEMENT : 13-05-20 21 /ORDER PER BENCH:- I.T.A NOS. 316/AHD/2018 AND 6 OTHERS PAGE NO MINESH POPATLAL DHOLAKIYA VS. ITO AND 6 OTHERS 2 THESE SEVEN APPEALS FILED BY DIFFERENT ASSESSEES, A RISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 19 61; IN SHORT THE ACT. 2. THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHD RAW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS O F VIVAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEES HAVE ALSO ENCLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE APPLICATION FILED BY THE ASSESSEES UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COU NSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURSUE THE SAID APPEALS AND REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWA L OF APPEALS MAY PLEASE BE GRANTED. 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 ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAVE BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BE EN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHW AS SCHEME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF T HE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD , THE AFORESAID REQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2020 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESS EES WILL BE AT LIBERTY TO I.T.A NOS. 316/AHD/2018 AND 6 OTHERS PAGE NO MINESH POPATLAL DHOLAKIYA VS. ITO AND 6 OTHERS 3 FILE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE SEVEN APPEALS FILED BY DI FFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 13-05-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 13/05/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,