Shri Sanjay P.Mehta, Bhavnagar V. Asstt.Commissioner of Income Tax,Circle-1, Bhavnagar

ITA 3393/AHD/2015

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8096 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 06-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. 3392 & 3393/Ahd/2015 Assessment Years : 2006-07 Shri Sanjay P. Mehta, Aashirwad, 1563-A, Opp. Shantijyot, Rupani Circle, Sardar Nagar Road, Bhavnagar – 364 001 PAN : AABPM 2719 D Vs ACIT, Circle-1, Bhavnagar अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹 灹灹 灹त् त्त् त् यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) Assessee by : Shri S.N. Soparkar, Sr. Advocate Revenue by : Shri R.R. Makwana, Sr. DR सुनवाई क琉 तारीख/Date of Hearing : 16/11/2021 घोषणा क琉 तारीख /Date of Pronouncement: 22/11/2021 आदेश आदेशआदेश आदेश/O R D E R PER RAJPAL YADAV, VICE PRESIDENT : These are the appeals filed by the assessee against two separate orders of learned Commissioner of Income-Tax (Appeals)-6, Ahmedabad, both dated 30 th September, 2015, one in quantum proceedings and the other in penalty proceedings, passed for Assessment Year 2006-07. 2. We have heard the Learned Representatives of both the parties through video conferencing. Learned Counsel for the Assessee, at the outset, submitted that assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme, 2020” and has received Certificate in Form No.3 from Designated Authority under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. Copy of the Form No.3 is placed on record before the Tribunal in this regard. An application dated 11.09.2021 requesting for withdrawal of appeals under the said scheme is also placed on record. ITA No. 3392/Ahd/2015 Shri Sanjay P Mehta Vs. ACIT AY : 2006-07 2 3. The learned Departmental Representative, on the other hand, submitted that he has no objection to the withdrawal of appeals in the circumstances narrated on behalf of the assessee. 4. We have considered the submission and application of the assessee for withdrawal of the appeals under the scheme “Vivad se Vishwas”. In the light of aforesaid request made by the assessee, the appeals of the assessee are dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of Vivad se Vishwas Scheme for any bonafide reasons, then the assessee will be at liberty to seek restoration of original appeals for hearing before ITAT in accordance with law. 5. In the result, the appeals of the assessee are dismissed as withdrawn. Order pronounced in the Court on 22 nd November 2021 at Ahmedabad. Sd/- Sd/- (WASEEM AHMED) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE-PRESIDENT Ahmedabad, Dated /11/2021 *Bt आदेश क琉 灹ितिलिप अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 / The Appellant 2. 灹瀄यथ牸 / The Respondent. 3. संबंिधत आयकर आयु猴 / Concerned CIT 4. आयकर आयु猴)अपील (/ The CIT(A)- 5. िवभागीय 灹ितिनिध ,आयकर अपीलीय अिधकरण/DR,ITAT, Ahmedabad, 6. गाड榁 फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Ahmedabad