M/s. Aaditya Paptech Pvt. Ltd, Gandhinagar V. ITO, Ward-1, Gandhinagar

ITA 317/AHD/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7965 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 01-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P SHARMA; L P JAIN
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER M/S. AADITYA PAPTECH PVT. LTD. PLOT NO. 22, OPP: SAMARPAN FARM, VILLAGE: MOSPURA (BA), AT: BEHGAM-BAYAD ROAD, GANDHINAGAR-382305 PAN: AAJCA9178P (APPELLANT) VS THE ITO, WARD-1, GANDHINAGAR (RESPONDENT) REVENUE BY: SHRI O.P. SHARMA, CIT-D.R. & SHRI L.P. JAIN, SR. D.R . ASSESSEE BY: SHRI SANJAY R. SHAH, A .R. DATE OF HEARING : 23-08-2021 DATE OF PRONOUNCEMENT : 25-08-20 21 . /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THESE TWO APPEALS FILED BY ASSESSEE FOR A.Y. 2013- 14 & 2014-15, ARISE FROM ORDER OF THE CIT(A), GANDHINAGAR, AHMEDABAD DATED 31-12-2018, IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. ITA NOS. 317 & 318/AHD/2019 ASSESSMENT YEAR 2013-14 & 2014-15 I.T.A NOS. 317 & 318/AHD/2019 A.Y.2013-14 & 2 014-15 PAGE NO M/S. AADITYA PAPTECH PVT. LTD. VS. ITO 2 2. THE ASSESSEE FILED WRITTEN SUBMISSION TO WIT HDRAW THE APPEALS ON THE GROUND THAT HE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VIS HWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET HAS SUBMITTED THAT HE DOES NOT WANT TO PURSUE THE SAID APPEALS AND REQUESTED THAT HIS APPLICATION FOR WITHDRAWAL 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 CIRCUMSTAN CES NARRATED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION AND APPLICATIO N OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEALS. A REFERENCE HAS BEEN M ADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 20 20 FOR THE PURPOSE OF WITHDRAWAL OF APPEALS. IN THE LIGHT OF THE PROVISI ON MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID R EQUEST FOR WITHDRAWAL OF APPEALS OF THE ASSESSEE TO AVAIL THE VSV SCHEME, 2020 IN AC CORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEE WILL BE AT LIBERTY TO FILE THE MISCELL ANEOUS APPLICATION TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TI ME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 25-08-2021 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 25/08/2021 I.T.A NOS. 317 & 318/AHD/2019 A.Y.2013-14 & 2 014-15 PAGE NO M/S. AADITYA PAPTECH PVT. LTD. VS. ITO 3 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,