Shri Hiranand Bhulchand Rajvani, Jetpur V. The ACIT-Circle-1(2), Rajkot

ITA 361/RJT/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1437 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 01-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOU NTANT MEMBER [CONDUCTED THROUGH E-COURT AT AHMEDABAD] SL. NO. APPEAL ITA A.Y. APPELLANT RESPONDENT A.R. D.R. 1 ITA 361/RJT/2018 2013- 14 SHRI HIRACHAND BHULCHAND RAJVANI (ABUPR7283F) ACIT, CIRCLE - 1(2), RAJKOT WITHDRAW AL APPLICATIO N SHRI OM PRAKASH 2 CO 29/RJT/2016 (IN ITA 402/RJT/2016) 2009- 10 M/S. KASUMA AUTO ENGINEERING P. LTD. (AAACK8894R) DCIT, CIRCLE- 1(1), RAJKOT SHRI VIMAL DESAI SHRI OM PRAKASH 3 ITA 27/RJT/2018 2013- 14 AVNI KALPESHBHAI CHHICHHIYA ITO, WARD-3, RAJKOT WITHDRAW AL APPLICATIO N SHRI OM PRAKASH 4 ITA 69/RJT/2018 1990- 91 M/S. SHAMJI VALJI & CO. P. LTD. ITO, WARD-2, AMRELI WITHDRAW AL APPLICATIO N SHRI OM PRAKASH 5 ITA 70/RJT/2018 1991- 92 M/S. SHAMJI VALJI & CO. P. LTD. ITO, WARD-2, AMRELI WITHDRAW AL APPLICATIO N SHRI OM PRAKASH 6 ITA 71/RJT/2018 1995- 96 M/S. SHAMJI VALJI & CO. P. LTD. ITO, WARD-2, AMRELI WITHDRAW AL APPLICATIO N SHRI OM PRAKASH 7 ITA 91/RJT/2017 2010- 11 SHRI PRASHANT KIRITBHAI ASHAR ITO, WARD- 3(1), RAJKOT WITHDRAW AL APPLICATIO N SHRI OM PRAKASH 8 ITA 444/RJT/2018 2010- 11 SHRI PRASHANT KIRITBHAI ASHAR ITO, WARD- 2(2)(1), RAJKOT WITHDRAW AL APPLICATIO N SHRI OM PRAKASH I.T.A NOS. 361/RJT/2018 & 7 OTHERS PAGE NO. HIRANAND BHULCHAND RAJVANI VS. ACIT & 7 OTHERS 2 DATE OF HEARING : 23-06-2021 DATE OF PRONOUNCEMENT : 25-06- 2021 /ORDER PER BENCH:- THESE EIGHT APPEALS INCLUDING ONE CROSS OBJECTION F ILED BY DIFFERENT ASSESSEES ARISE FROM ORDER OF THE CIT(A), IN PROCEE DINGS UNDER INCOME TAX ACT, 1961; IN SHORT THE ACT. 2 THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHDR AW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS O F VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARI NG, THE LD. COUNSEL FOR THE ASSESSEES AT THE OUTSET HAS SUBMITTED THAT HE D OES NOT WANT TO PURSUE THE SAID APPEALS AND REQUESTED THAT HIS APPLICATION 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 CIR CUMSTANCES NARRATED ON BEHALF OF THE ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS. A REFERENCE HAS BE EN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS S CHEME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEALS. IN THE LIGHT OF THE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD , THE AFORESAID REQUEST FOR WITHDRAWAL OF APPEALS OF THE ASSESSEE TO AVAIL THE VSV SCHEME, 2020 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED I.T.A NOS. 361/RJT/2018 & 7 OTHERS PAGE NO. HIRANAND BHULCHAND RAJVANI VS. ACIT & 7 OTHERS 3 UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESS EES WILL BE AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE EIGHT APPEALS INCLUDING O NE CROSS OBJECTION FILED BY ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 25-06-2021 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 25/06/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT