Shri Piyush Vinaychand Shah, Bhavnagar V. The DCIT, Circle-2, Bhavnagar

ITA 430/AHD/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1418 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 20-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘A’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SMT.SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No. 430/Ahd/2018 Assessment Years : 2012-13 Piyush Vinaychand Shah, 618, A-1, Namya Plot, Geeta Chowk, Krishnanagar, Bhavnagar-364001 PAN : AOKPS 1904 F Vs The DCIT, Circle-2, Bhavnagar / (Appellant) / (Respondent) Assessee by : Shri M.K. Patel, A.R (withdrawal application) Revenue by : Shri M. Anand Kumar, Sr DR /Date of Hearing : 30/06/2022 /Date of Pronouncement: 30/06/2022 आदेश/O R D E R PER P.M. JAGTAP, VICE-PRESIDENT : The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-Tax (Appeals)-6, Ahmedabad dated 15 th December, 2017 passed for Assessment Year 2012-13. 2. We have heard the Learned Representatives of both the parties. Learned Counsel for the Assessee, at the outset, submitted that assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme, 2020” and has also received Certificate in Form No.3 from Designated Authority under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. Copy of the Form No.3 is placed on record before the Tribunal in this regard. Learned Counsel for the assessee thus urged that the appeal filed by the assessee may kindly be permitted to be withdrawn. 3. The learned Departmental Representative submitted that he has no objection to the withdrawal of appeal in the circumstances narrated on behalf of the assessee. ITA No. 430/Ahd/2018 Shri Piyush Vinaychand Shah Vs. DCIT AY : 2012-13 2 4. In view of the submissions made by the assessee before the Bench as also considering the fact that the assessee has already opted to avail scheme “Vivad se Vishwas”, the appeal of the assessee is dismissed as withdrawn. However, in the event, the assessee fails 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 ITAT in accordance with law. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 30 th June, 2022 at Ahmedabad. Sd/- Sd/- (SUCHITRA R. KAMBLE) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad, Dated 30/06/2022 *Bt /Copy of the Order forwarded to : 1. ! / The Appellant 2. "# ! / The Respondent. 3. $%$&' # # ( / Concerned CIT 4. # # ( ) (/ The CIT(A)- 5. + , # &' , # # &' /DR,ITAT, Ahmedabad, 6. , ./ 0 /Guard file. / BY ORDER, TRUE COPY ह # $ज (Asstt. Registrar) # # &' ITAT, Ahmedabad 1. Date of dictation- ...30.06.2022...... 2. Date on which the typed draft is placed before the Dictating Member ...30.06.2022............ Other member.... 30.06.2022.......... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ...30.06.2022............... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ...30.06.2022. 5. Date on which the file goes to the Bench Clerk...30.06.2022................ 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order..................... 8. Date of Despatch of the Order..................