Pathubha Merubha Gohil, Bhavnagar V. The ITO, Ward-1(5), , Bhavnagar

ITA 365/AHD/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7422 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 15-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: BHAVESH SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER SL. NO. APPEAL ITA A.Y. APPELLANT RESPONDENT A.R. D.R. 1 365/AHD/2018 2014 - 15 PATHUBHA MERUBHA GOHIL (ACJPG5551H) ITO, WD - 1(5), BHAVNAGAR SHRI MEHUL PATEL SHRI L.P. JAIN 2 368/AHD/2018 2014 - 15 RANABHAI NANUBHAI ULVA (ABEPU8951H) ITO, WD - 2(3 ), BHAVNAGAR SHRI MEHUL PATEL SHRI L.P. JAIN 3 847/AHD/2018 2014 - 15 HIPABHAI BOLABHAI JOTANA(AUQPJ8648H) ITO, WD - 2(3 ), BHAVNAGAR SHRI MEHUL PATEL SHRI L.P. JAIN REVENUE BY: SHRI L.P. JAIN, SR. D.R. ASSESSEE BY: SHRI BHAVESH SHAH, A.R . DATE OF HEARING : 27-08-2021 DATE OF PRONOUNCEMENT : 27-08-202 1 /ORDER PER BENCH:- THESE THREE APPEALS FILED BY DIFFERENT ASSESSEES, A RISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS 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 OF VI VAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COU NSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURS UE THE SAID APPEALS AND REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. I.T.A NO. 365, 368 AND 847/AHD/2018 PAGE NO PATHUBHA MERUBHA GOHIL VS. ITO & TWO OTHERS 2 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. A REFERENCE HAS BEEN M ADE IN 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 IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED U N-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO F ILE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL S WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE THREE APPEALS FILED BY DI FFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 27-08-2021 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 27/08/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. I.T.A NO. 365, 368 AND 847/AHD/2018 PAGE NO PATHUBHA MERUBHA GOHIL VS. ITO & TWO OTHERS 3 BY ORDER/ , / ,