Rameshchndra Vinaychand Shah, Bhavnagar V. The ACIT, Circle-1, Bhavnagar

ITA 34/AHD/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0349 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-04-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 02-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 207

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE HONBLE MR. JUSTICE P. P. BHATT, PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER S.NO APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. 1 ITA NO. 34 /AHD/2018 2013-14 RAMESHCHANDRA VINAYCHAND SHAH (AJBPS3136R) ACIT, CIRCLE - 1, BHAVNAGAR ASSESSEES WITHDRAWAL APPLICATION 2-3 ITA NOS. 35 & 36/AHD/2018 2013-14 & 2014- 15 DARSHAK RAMESHCHANDRA SHAH (AGYPS8543E) ACIT, CIRCLE - 1, BHAVNAGAR ASSESSEES WITHDRAWAL APPLICATIONS 4 ITA NO. 207 4/ AHD/2017 2013-14 LATE PRAGNESH BECHARBHAI PATEL (BZRPP7936F) DCIT, CIRCLE 3(3), AHMEDABAD ASSESSEES WITHDRAWAL APPLICATION 5 ITA NO. 1186 /AHD/2017 2010-11 PANCHAM DEVELOPERS (AAJEP0732F) ITO, WARD - 3(3)(9), AHMEDABAD SHRI BIREN SHAH 6 IT(SS)A NO. 113/AHD/2018 2013-14 SHRI BADRILAL V. DEVASI (AALPD8308H) ACIT, CENTRAL CIRCLE - 3, VADODARA SHRI PARIN SHAH REVENUE BY : SHRI JAGADISH, CIT.DR, & SHRI S. S. SHUKLA, SR. D.R. / DATE OF HEARING 28/12/2020 / DATE OF PRONOUNCEMENT 28/12/2020 / O R D E R PER BENCH : THE CAPTIONED SIX APPEALS ARISE FROM THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AGA INST DIFFERENT ASSESSMENT YEARS. ITA NOS. 34/AHD/18 & 5 ORS. - 2 - 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL B ENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS C ALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAV E SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCI SE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. R EFERENCE 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 APPEALS IN THE CIR CUMSTANCES 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 BENEF IT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED W ILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BE FORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- (PRADIP KUMAR KEDIA) (JUSTICE P. P. BHATT) ACCOUNTANT MEMBER PRESIDENT AHMEDABAD: DATED 28/12/2020 TRUE COPY S. K. SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! ! ' / CONCERNED CIT 4 ! ! '- / CIT (A) )*+,!-.. / ! ! /01 / DR, ITAT, AHMEDABAD 2,34 / GUARD FILE. THIS ORDER PRONOUNCED ON 28/12/2020 ITA NOS. 34/AHD/18 & 5 ORS. - 3 - BY ORDER / / /0! ! ! /01