Seaplast India Pvt. Ltd (Formerly Known as Promens India Pvt. Ltd), Ahmedabad V. The DCT, CPC, Bengalore

ITA 437/AHD/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5312 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 20-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S. NO. APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R.(SHRI) 1. ITA NO. 437/AHD/2020 2017-18 SEAPLAST INDIA PVT. LTD. (AACCS1023J) DCIT CPC, BENGALURU- 560500 SANJAY R. SHAH 2. IT(SS)A NO. 568/AHD/2019 2012-13 SHRI RAMESHBHAI BANSILAL AGRAWAL ( ADHPA6725C) ACIT CENTRAL CIR.2(4), AHMEDABAD WITHDRAWAL 3. IT(SS)A NO. 567/AHD/2019 2011-12 SHRI RAMESHBHAI BANSILAL AGRAWAL ( ADHPA6725C ) ACIT CENTRAL CIR.2(4), AHMEDABAD -DO- 4. IT(SS)A NO. 139/AHD/2019 2010-11 KAPILKUMAR RAMESHBHAI AGRAWAL ( AEQPA0627M ) ACIT CENTRAL CIR.2(4), AHMEDABAD -DO- 5. ITA NO. 1260/AHD/2019 2010-11 SHRI YOGEN VINUBHAI PANCHAL ( ACVPP7045B ) ITO WARD-1(2)(5), AHMEDABAD -DO- 6. ITA NO. 100/AHD/2019 2013-14 SONA ALKESH PATEL ( AMQPP8094H ) ITO WARD-3(2)(9), AHMEDABAD S. N. DIVATIA 7. ITA NO. 1841/AHD/2019 2013-14 SUPER WAUDITE JOINTINGS PVT. LTD. ( AACCS6429A ) ITO WARD-4(1)(2), AHMEDABAD K. C. THAKER REVENUE BY : SHRI R. R. MAKWANA, SR. D.R. / DATE OF HEARING 28/04/2021 / DATE OF PRONOUNCEMENT 12/05/2021 / O R D E R PER BENCH: THE CAPTIONED SEVEN APPEALS ARISE FROM THE RESPECTI VE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A )) AGAINST DIFFERENT ASSESSMENT YEARS. ITA NOS. 437/AHD/020 & 06 OTHERS - 2 - 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MA TTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESS EE AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. REFERENCE WAS ALSO MADE TO WRITTEN REQUESTS IN THIS REGARD. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE CAPTIONED PARTIES, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEA LS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- (PRADIP KUMAR KEDIA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 12/05/2021 TRUE COPY TANMAY / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. ! ! ' / CONCERNED CIT . ! ! '- $%&' / CIT (A) 5. )*+&! ,-- , ! $%&' ! $ , $/0 / DR, ITAT, AHMEDABAD 6. +23 45' / GUARD FILE. BY ORDER / , 6%//! %& ! $%&' ! $ , $/0 7 THIS ORDER PRONOUNCED ON 12/05/2021