Shree Rajlaxmi Logistic Pvt. Ltd., Ahmedabad V. The Income Tax Officer, Ward-8(3), Ahmedabad

ITA 343/AHD/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4477 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-03-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 11-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 201; 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER SR. APPEAL TYPE / NO ASST ASSESSEE A.R./ASSESSEES APPLICATION 1 ITA 343/A/2016 2011 - 12 SHREE RAJLAXMI LOGISTIC PVT. LTD. ASSESSEES APPLICATION 2 ITA 2073/A/2018 2013 - 14 M/S. C. M. SMITH & SONS LTD. ASSESSEES APPLICATION 3 ITA 2592/A/2017 2014 - 15 FARUK HBHAI A. LAKHANI ASSESSEES APPLICATION 4 ITA 2084/A/2018 2014 - 15 PRAKASHCHANDRA NEMICHAND JAIN SHRI HARDIK VORA 5 ITA 645/A/2016 2012 - 13 NARENDRA MAGANLAL PUROHIT SHRI P. PARMAR 6 ITA 531/A/2018 2010 - 11 BIJAL DHIMANVYAS ASSESSEES APPLICATION 7 ITA 58/A/2019 2015 - 16 ASHISH NARENDRA DESAI ASSESSEES APPLICATION 8 ITA 501/A/2019 2014 - 15 ABHISHEK BHIKHABHAI PATEL SHRI S.V. AG R A WAL 9 ITA 184/A/2020 2013 - 14 SHRIHASMUKH J. AMIN SHRI S.K. SADHWANI 10 ITA 185/A/2020 2014 - 15 SH RIHASMUKH J. AMIN DO 11 ITA 186/A/2020 2014 - 15 SHRIHASMUKH J. AMIN DO 12 ITA 886/A/2019 2017 - 18 AHMEDABAD SOUTH INDIAN ASSOCIATION SHRI P. F. JAIN 13 ITA 887/A/2019 2018 - 19 AHMEDABAD SOUTH INDIAN ASSOCIATION DO 14 ITA 1355/A/2019 201 2 - 13 SHRI RAM KRUPA MEDICARE P. LTD. SHRI BHAVIN MAFATIA 15 ITA 122/A/2018 2014 - 15 UNIVERSAL MEDICAP LTD. SHRI BHAVIN MARFATIA 16 ITA 608/A/2018 2014 - 15 CHIMANLAL ISHWARLAL PATEL ASSESSEES I.T.A NOS. 343/AHD/2016 & 31 OTHERS PAGE NO SHREE RAJLAXMI LOGISTIC PVT. LTD. & 31 OTHERS 2 APPLICATION 17 ITA 1621/A/2018 2009 - 10 NIMESHB HAI ASHOKBHAI PATEL ASSESSEES APPLICATION 18 ITA 1946/A/2015 2008 - 09 GTC OILFIELD SERVICES PVT. LTD. SHRI TUSHAR HEMANI 19 ITA 1709/A/2019 2011 - 12 SHRIIMTIYAZ SHAFI MOHMED MANSURI ASSESSEES APPLICATION 20 ITA 1729/A/2019 2010 - 11 SHAILESHB HAI GIRISHBHAI PATEL ASSESSEES APPLICATION 21 ITA 1730/A/2019 2015 - 16 SHAILESHBHAI GIRISHBHAI PATEL ASSESSEES APPLICATION 22 ITA 1208/A/2019 2017 - 18 COLLABERA SERVICES PVT. LTD. SHRI BHAVIN MAULATIA 23 ITA 161/A/2020 2013 - 14 DR. G.K. PATE L ASSESSEES APPLICATION 24 ITA 2103/A/2018 2014 - 15 SHRI MOHMEDMOHSIN RAJABALI DOSANI ASSESSEES APPLICATION 25 ITA 1143/A/2017 2013 - 14 SHRI SAKALCHAND RAMDAS PATEL ASSESSEES APPLICATION 26 ITA 700/A/2017 2010 - 11 SHRI OMPRAKASH AGARWAL S HRI JINESH SHAH 27 ITA2123/A/2018 2012 - 13 SHRI VIPUL JIVANLAL PATEL - HUF SHRI NUPUR SHAH 28 ITA1716/A/2019 2007 - 08 SHREE KRISHNA CORPORATION SHRI NUPUR SHAH 29 ITA2375/A/2018 2015 - 16 NIMBESHWAR KUMAR G. DESAI SHRI BIHAR I SHAH 30 ITA2073/A /2017 2013 - 14 DILIP BECHARBHAI PATEL ASSESSEES APPLICATION 31 ITA2403/A/2018 2015 - 16 DESIGHMATE INDIA P. LTD. SHRI ANIL R. SHAH 32 1TA2404/A/2018 2016 - 17 DESIGHMATE INDIA P. LTD. SHRI ANIL R. SHAH REVENUE BY : SHRI DILEEP KUMAR, SR. D.R. DATE OF HEARING : 05-10-2020 DATE OF PRONOUNCEMENT : 05-10-20 20 I.T.A NOS. 343/AHD/2016 & 31 OTHERS PAGE NO SHREE RAJLAXMI LOGISTIC PVT. LTD. & 31 OTHERS 3 /ORDER PER BENCH:- THESE THIRTY TWO APPEALS FILED BY DIFFERENT ASSESSE ES ARISE FROM ORDER OF THE CIT(A), AHMEDABAD, IN PROCEEDINGS UNDER THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHD RAW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VI VAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEES HAVE ALSO EN CLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING T HE APPLICATIONS FILED BY THE ASSESSEES UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURSUE THE SAID APPEALS SINCE THEIR APPLICATIONS UNDER VIVAD SE VISHWAS SCHEME, 2020 HAVE BEEN APPROVED BY THE INCO ME TAX DEPARTMENT AND REQUESTED THAT THEIR APPLICATIONS 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 ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAV E BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BEEN MADE I N 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 EQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2 020 IN ACCORDANCE WITH LAW I.T.A NOS. 343/AHD/2016 & 31 OTHERS PAGE NO SHREE RAJLAXMI LOGISTIC PVT. LTD. & 31 OTHERS 4 ARE ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAIN ED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO F ILE THE MISCELLANEOUS APPLICATION TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE THIRTY TWO APPEALS FILED BY DIFFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 05-10-2020 SD/- SD /- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 05/10/2020 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,