Nimishaben Ketankumar Khamar, Ahmedabad V. DCIT, Circle-4(2), Ahmedabad

ITA 403/AHD/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 4783 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 10-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Ni mi shaben Ketankumar Kha mar, A-1202 Belvedere, Godrej Garden City, Jajatpura, Ah medabad -3 82470 PAN: BH RPK25 35B (Appellant) Vs Dy . CIT, Circle-4(2), Ah med abad (Resp ondent) Asses see b y : Withdraw al Applicatio n Revenue by : Shri R. R. Ma kwana , Sr. D. R. Date of hearing : 02-05 -2 022 Date of pronouncement : 22-06 -2 022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-13, Ahmedabad in Appeal no. CIT(A)13/Intl. Taxn./Ahd/326/2017-18 vide order dated 17/12/2018 passed for the assessment year 2014-15. ITA No. 403/Ahd/2019 Assessment Year 2014-15 I.T.A No. 403/Ahd/2019 A.Y. 2014-15 Page No. Nimishaben Ketankumar Khamar vs. DCIT 2 2. The assessee has filed written submission vide letter dated 2 nd March, 2022 to withdraw the appeal on the ground that with the introduction of Vivad Se Vishwas Scheme, the appellant has decided to avail the Scheme with respect to the said appeal and therefore the appeal of the Assessee is required to be withdrawn in terms of scheme. 3. The Ld. Departmental Representative of the Revenue had no objection if the appeal of the Assessee is treated to be withdrawn in terms of the Scheme opted by the assessee. 4. In the light of the above submission made by the assessee, we find no reason to keep the appeal pending of the Assessee before the Tribunal. Accordingly, the appeal of the Assessee stands dismissed. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reason, then the assessee will be at liberty to seek restoration of original appeal for adjudication before the ITAT in accordance with law. 5. In the result, the appeal of the Assessee is dismissed under VSV Scheme. Order pronounced in the open court on 22-06-2022 Sd/- Sd/- (WASEEM AHMED) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 22/06/2022 I.T.A No. 403/Ahd/2019 A.Y. 2014-15 Page No. Nimishaben Ketankumar Khamar vs. DCIT 3 आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/ आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद