Mukhtarbhai Vajirali Varteji, Bhavnagar V. DCIT, Circle-2, Bhavnagar

ITA 334/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1771 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 12-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 22

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S. NO. APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. (SHRI/ SMT./MS.) 1. ITA NO. 334/AHD/2018 2014-15 MUKHTARBHAI VAJIRALI VARTEJI (AAUPV9273C) DCIT CIRCLE-2, BHAVNAGAR DARSHAN GANDHI 2. ITA NO. 390/AHD/2018 2014-15 SABIRBHAI PYARALI VARTEJI ( AAUPV9270B) DCIT CIRCLE-2, BHAVNAGAR DARSHAN GANDHI 3. ITA NO. 815/AHD/2018 2012-13 SMT. MANISHABEN A MONPARA ( ANKPM9884H) ITO WARD-5(3)(3), AHMEDABAD URVASHI SODHAN 4. ITA NO. 816/AHD/2018 2013-14 SMT. MANISHABEN A MONPARA ( ANKPM9884H ) ITO WARD-5(3)(3), AHMEDABAD URVASHI SODHAN 5. ITA NO. 817/AHD/2018 2014-15 SHRI DEEPAKBHAI B MONPARA ( AEOPM9509G ) ITO WARD-5(3)(3), AHMEDABAD URVASHI SODHAN 6. ITA NO. 1327/AHD/2015 2010-11 SHRI ATUL ROSHANLAL GUPTA ( AMUPG3191L ) ITO WARD-3(1), AHMEDABAD RASESH SHAH 7. ITA NO. 991/AHD/2017 2012-13 TRUPTIBENTUSHAR SHELADIA ( AVYPS0882P ) CIT-3, AHMEDABAD TUSHAR HEMANI WITH P. B. PARMAR 8. ITA NO. 992/AHD/2017 2012-13 SNEHAL CHIRAG SHELADIA ( AVSPS5386E ) CIT-3, AHMEDABAD TUSHAR HEMANI WITH P. B. PARMAR 9. ITA NO. 778/AHD/2018 2015-16 HETAL GAURAVBHAI VIRADIA ( AEDPV2584D ) ITO WARD-1(2), BHAVNAGAR SAKAR SHARMA 10. ITA NO. 1406/AHD/2019 1998-99 NIRMA LIMITED ( AAACN5350K ) DCIT CIRCLE- 3(1)(1), AHMEDABAD HEMANSHU SHAH 11. ITA NO. 1407/AHD/2019 2007-08 NIRMA LIMITED ( AAACN5350K ) DCIT CIRCLE-3(1)(1), AHMEDABAD HEMANSHU SHAH 12. ITA NO. 1494/AHD/2019 2016-17 BHAVNABEN JIGISHBHAI DOSHI ( AAJPD5189Q ) ACIT CIRCLE-3(3), AHMEDABAD R. T. SHAH 13. ITA NO. 1495/AHD/2019 2016-17 JIGISHKUMAR NAGINDAS DOSHI ( AARPD3666Q ) ACIT CIRCLE-3(3), AHMEDABAD R. T. SHAH 14. ITA NO. 1324/AHD/2018 2006-07 KACHCHH STEEL PVT. LTD. ( AACCK2845C ) ITO WARD-4(2), AHMEDABAD G. M. THAKKAR ITA NOS. 334/AHD/18 & 30 OTHERS - 2 - 15. ITA NO. 1838/AHD/2015 2011-12 RIDHI STEELS & TUBES PVT. LTD. ( AACCR0175J ) ACIT CIRCLE-5, AHMEDABAD TUSHAR HEMANI WITH P. B. PARMAR 16. ITA NO. 1038/AHD/2019 2013-14 SHRI SUNIL LAXMANBHAI JAGANIA ( AGOPJ0006R ) ACIT, CPC, TDS, GHAZIABAD WITHDRAWAL 17. ITA NO. 1039/AHD/2019 2014-15 SHRI SUNIL LAXMANBHAI JAGANIA ( AGOPJ0006R ) ACIT CPC, TDS, GHAZIABAD WITHDRAWAL 18. ITA NO. 1040/AHD/2019 2014-15 SHRI SUNIL LAXMANBHAI JAGANIA ( AGOPJ0006R ) ACIT CPC, TDS, GHAZIABAD WITHDRAWAL 19. ITA NO. 1041/AHD/2019 2015-16 SHRI SUNIL LAXMANBHAI JAGANIA ( AGOPJ0006R ) ACIT CPC, TDS, GHAZIABAD WITHDRAWAL 20. ITA NO. 1042/AHD/2019 2016-17 SHRI SUNIL LAXMANBHAI JAGANIA ( AGOPJ0006R ) ACIT CPC, TDS, GHAZIABAD WITHDRAWAL 21. ITA NO. 1043/AHD/2019 2017-18 SHRI SUNIL LAXMANBHAI JAGANIA ( AGOPJ0006R ) ACIT CPC, TDS, GHAZIABAD WITHDRAWAL 22. ITA NO. 1044/AHD/2019 2018-19 SHRI SUNIL LAXMANBHAI JAGANIA ( AGOPJ0006R ) ACIT CPC, TDS, GHAZIABAD WITHDRAWAL 23. ITA NO. 1292/AHD/2018 2005-06 M/S. RAJPUTANA STEEL CASTING PVT. LTD. ( AAACR9333G ) ACIT PANCHMAHAL CIRCLE, GODHRA WITHDRAWAL 24. ITA NO. 1028/AHD/2019 2014-15 USHABEN KAILASHKUMAR GUPTA ( AJKPG1751D ) PCIT AHMEDABAD WITHDRAWAL 25. ITA NO. 2447/AHD/2018 2015-16 SHREE RADHE INFRACON ( ACIFS1132P ) DCIT TDS, CPC CELL, GHAZIABAD HEMANSHU SHAH 26. ITA NO. 2448/AHD/2018 2015-16 SHREE RADHE INFRACON ( ACIFS1132P ) DCIT TDS, CPC CELL, GHAZIABAD HEMANSHU SHAH 27. ITA NO. 2449/AHD/2018 2015-16 SHREE RADHE INFRACON ( ACIFS1132P ) DCIT TDS, CPC CELL, GHAZIABAD HEMANSHU SHAH 28. ITA NO. 2450/AHD/2018 2015-16 SHREE RADHR INFRACON ( ACIFS1132P ) DCIT TDS, CPC CELL, GHAZIABAD HEMANSHU SHAH 29. ITA NO. 1862/AHD/2018 2015-16 BHAGWATIDEVI R. JAIN ( ACGPJ1500Q ) ITO, WARD-3(1)(3), VADODARA M. J. SHAH 30. ITA NO. 358/AHD/2019 2013-14 C. P. KANSARA ( AADFC3704G ) DCIT CPC-TDS, CPC, GHAZIABAD WITHDRAWAL 31. ITA NO. 149/AHD/2017 2007-08 GUJARAT INFRAPIPES PVT. LTD. ( AABCG0795J ) DCIT, CIRCLE-1(1)(1), VADODARA M. K. PATEL ITA NOS. 334/AHD/18 & 30 OTHERS - 3 - REVENUE BY : SHRI L. P. JAIN, SR. D.R. & SHRI O. P. SHARMA, CIT DR. / DATE OF HEARING 21/01/2021 / DATE OF PRONOUNCEMENT 22/02/2021 / O R D E R PER BENCH: THE CAPTIONED THIRTY 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 O PTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILI NG VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLIC ATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. REFER ENCE 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 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 ASSES SEE ITA NOS. 334/AHD/18 & 30 OTHERS - 4 - CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- SD/- SD/- (WASEEM AHMED) (MADHUM ITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 22/02/2021 TRUE COPY TANMAY / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. ! ! ' / CONCERNED CIT . ! ! '- $%&' / CIT (A) 5. )*+&! ,-- , ! $%&' ! $ , $/0 / DR, ITAT, AHMEDABAD 6. +23 45' / GUARD FILE. BY ORDER / , 6%//! %& ! $%&' ! $ , $/0 7 THIS ORDER PRONOUNCED ON 22 /02/2021