Mukesh D. Manglani, Godhra V. The DCIT, Central Circle-1, Baroda

ITA 38/AHD/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8347 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 09-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, अहमदाबाद ायपी “ए” अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (through web-based video conferencing platform) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER आयकर आयकरआयकर आयकर अपील अपीलअपील अपील सं संसं सं./ ITA No. 38/Ahd/2019 Asstt.Year : 2012-13 Mukesh D. Manglani, 1215/1, Opp. Swaminarayan Complex, Bamroli Road, Godhra-389001 PAN : ADFPM 4846 A Vs The Dy. Commissioner of Income-tax, Central Circle-1, Vadodara अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹त् 灹त् 灹त् 灹त् यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) By Assessee : Withdrawal application By Revenue : Shri S.S. Shukla, Sr DR सुनवाई क琉 तारीख/Date of Hearing : 12/11/2021 घोषणा क琉 तारीख /Date of Pronouncement: 17/11/2021 आदेश/O R D E R PER PRADIP KUMAR KEDIA, AM: The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-tax (Appeals)-12, Ahmedabad dated 15.11.2018 passed for Assessment Year 2012-13. 2. At the time of hearing before us, none appeared on behalf the assessee. However, vide application dated 30.10.2021, the assessee has submitted that he has opted to avail the benefits of “Vivad Se Vishwas Scheme 2020” and also submitted that he had already deposited the required amount as per Form No.3 issued by the Designated Authority under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. The application of the assessee dated 30.10.2021 requesting for withdrawal of appeal under the said scheme is also placed on record. ITA No. 38/Ahd/2019 Mukesh D Manglani Vs. DCIT A.Y. 2012-13 - 2 - 3. The learned Departmental Representative submitted that he has no objection to the withdrawal of the appeal in the circumstances narrated on behalf of the assessee. 4. We have considered the submission of the assessee for withdrawal of the appeal under the Scheme “Direct Tax Vivad se Vishwas 2020”. In the light of aforesaid request made by the assessee vide his application dated 30.10.2021, the appeal of the assessee is dismissed as withdrawn. However, in the event, the assessee fail 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 appeal for hearing before the ITAT in accordance with law. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 17 th November 2021 at Ahmedabad. Sd/- Sd/- (MADHUMITA ROY) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad, Dated 17/11/2021 *Bt आदेश आदेशआदेश आदेश क琉 क琉क琉 क琉 灹ितिलिप 灹ितिलिप灹ितिलिप 灹ितिलिप अ灡ेिषत अ灡ेिषतअ灡ेिषत 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, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड榁 फाईल / Guard file. आदेशानुसार आदेशानुसारआदेशानुसार आदेशानुसार/ BY ORDER, TRUE COPY उप उपउप उप/सहायक सहायकसहायक सहायक पंजीकार पंजीकारपंजीकार पंजीकार (Dy./Asstt.Registrar) आयकर आयकरआयकर आयकर अपीलीय अपीलीयअपीलीय अपीलीय अिधकरण अिधकरणअिधकरण अिधकरण, अहमदाबाद अहमदाबादअहमदाबाद अहमदाबाद / ITAT, Ahmedabad