Jigneshkumar Kantilal Patel, Ahmedabad V. ACIT, circle-4(2), Ahmedabad

ITA 448/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0070 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 18-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA
• Keywords: FORM 26AS
• Section: 22

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT) BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO.448/AHD/2019 / ASSTT.YEAR : 2015-16 JIGNESHKUMAR KANTILAL PATEL 29, GOPALBAUG SOCIETY OPP: MADHUVAN SOCIETY GHATLODIYA, AHMEDABAD. PAN : AEPPP 5065 B VS. ACIT, CIR.4(2) AHMEDABAD. ( APPLICANT ) ( RESPONENT ) ASSESSEE BY : SHRI DEEPAK SHAH, AR WITH SHRI TEJ SHAH, AR REVENUE BY : SHRI S.S. SHUKLA, SR.DR / DATE OF HEARING : 22/07/2021 / DATE OF PRONOUNCEMENT: 22/07/2021 !'/ O R D E R PER RAJPAL YADAV, VICE-PRESIDENT: THE ABOVE APPEAL FILED BY THE ASSESSEE ARISES FROM ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-4, AHMEDABAD D ATED 10.01.2019 FOR ASSESSMENT YEAR 2015-16. 2. WHEN THE MATTER WAS CALLED FOR HEARING, IT IS NO TICED THAT THE ASSESSEE HAS FILED AN APPLICATION INTIMATING THAT T HE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME. ALONG WITH THE APPLIC ATION THE ASSESSEE FILED COPY OF FORM NO.3 ISSUED BY THE DEPA RTMENT AND ALSO COPY OF FORM 26AS SHOWING PAYMENT OF TAX. THEY ARE PLACED ON RECORD. IN OTHER WORDS, THE ASSESSEE WANTS TO RESOL VE THE ISSUE WITH THE ITA NO.448/AHD/2019 2 DEPARTMENT BY AVAILING BENEFIT UNDER VIVAD SE VISHW AS SCHEME, AND THEREFORE, THE ASSESSEE SEEKS WITHDRAWAL OF THE APP EAL IN TERMS OF SCHEME. THE LD.DR HAS NO OBJECTION IF THE APPEAL O F THE ASSESSEE IS TREATED TO BE WITHDRAWN IN TERMS OF SCHEME OPTED BY THE ASSESSEE. 3. IN THE LIGHT OF THE ABOVE SUBMISSION MADE BY ASS ESSEE, WE FIND NO REASON TO KEEP PENDING APPEAL OF THE ASSESSEE BE FORE THE TRIBUNAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE STANDS DISM ISSED. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY REASONS, THEN THE ASSESSEE WILL BE AT LIBERTY T O SEEK RESTORATION OF ORIGINAL APPEAL FOR ADJUDICATION BEFORE ITAT IN ACC ORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED UNDER VSV SCHEME. ORDER PRONOUNCED IN THE COURT ON 22 ND JULY, 2021 AT AHMEDABAD. S D / - (WASEEM AHMED) ACCOUNTANT MEMBER S D / - (RAJPAL YADAV) VICE-PRESIDENT