The ITO, Ward 3(3)(1), Ahmedabad V. Shri Babubhai M. Sheladia, Ahmedabad

ITA 3332/AHD/2015

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7887 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 01-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I .T .A . N o . 33 32 /A h d /2 01 5 ( A s s e s s me nt Y ea r : 20 1 1- 12 ) Th e I TO , Wa r d- 3( 3) ( 1 ) , A h m e d a ba d V s . Sh r i B a b u bh ai M . S he l ad ia “ A ks ha y” 2- 3, S h i v a m Pa r k B /h . A ma l ta s B u ng l ow s, B o da kde v, A h m ed a ba d - 3 8 0 05 1 [ P A N N o . A C Z PS 3 98 9H ] (Appellant) .. (Respondent) Appellant by : Shri Parimalsingh B. Parmar, A.R. Respondent by : Shri B. P. Makwana, Sr. DR D a t e of H ea r i ng 30.06.2022 D a t e of P r o no u n ce me nt 13.07.2022 O R D E R PER MADHUMITA ROY, JM:- The appeal filed by the Revenue is against the order dated 30.09.2015 passed by the Commissioner of Income Tax (Appeals)-3, Ahmedabad arising out of the penalty order dated 29.01.2015 under Section 271AAA of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2011-12. 2. In this case the assessee has opted “Vivad se Vishwas Scheme, 2020” and subsequently obtained Form No. 5 kept on record. At the outset, Ld. Counsel appearing for the assessee has submitted that he wants to withdraw the appeal. The Ld. DR has not raised any objection ITA No.3332/Ahd/2015 ITO vs. Shri Babubhai M. Sheladia Asst.Year –2011-12 - 2 - in this respect. Thus, in view of the submission made by the assessee’s Counsel, the appeal filed by the assessee is dismissed as withdrawn. 3. In the result, appeal filed by the assessee is dismissed as withdrawn. This Order pronounced in Open Court on 13/07/2022 Sd/- Sd/- (ANNAPURNA GUPTA) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 13/07/2022 TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 04.07.2022 2. Date on which the typed draft is placed before the Dictating Member 04.07.2022 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S .07.2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement .07.2022 6. Date on which the fair order comes back to the Sr.P.S./P.S 13.07.2022 7. Date on which the file goes to the Bench Clerk 13.07.2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................