Krishna Developers & Co., Ahmedabad V. The DCIT, Circle-7(2), Ahmedabad

ITA 453/AHD/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7492 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 17-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA

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 G.S. PANNU, PRESIDENT AND SHRI RAJPAL YADAV, VICE-PRESIDET ITA No. 453/Ahd/2019 Assessment Years : 2012-13 Krishna Developers & Co., A-30, Ambica Estate, Near G.D. High School, Saijpur Bogha, Ahmedabad PAN : AAJFK 0492 R Vs Deputy Commissioner of Income-tax, Circle 7(2), Ahmedabad अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹त् 灹त् 灹त् 灹त् य यय यथ牸 थ牸थ牸 थ牸/ (Respondent) Assessee by : Shri Hardik Vora, AR Revenue by : Shri S.S. Shukla, Sr DR सुनवाई क琉 तारीख/Date of Hearing : 28/10/2021 घोषणा क琉 तारीख /Date of Pronouncement: 29/11/2021 आदे आदेआदे आदेश शश श/O R D E R PER RAJPAL YADAV, VICE PRESIDENT : The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-tax (Appeals)-7, Ahmedabad dated 12.02.2019 passed for Assessment Year 2012-13. 2. In this case, the notice of hearing was sent to the assessee on 22.07.2021 fixing the date of hearing on 25.10.2021. Subsequently, the learned Counsel for the assessee requested for adjournment through email dated 23.10.2021, which reads ad under:- “Before Income Tax Appellate Tribunal (“A” Bench) In the case of KRISHNA DEVELOPERS AND CO. Assessee’s Appeal No ITA 453/AHD/2019 for A.Y 2012-13 ITA No.453/Ahd/2019 Krishna Developers & Co vs. DCIT AY : 2012-13 2 Sub: Request to grant adjournment Ref: Hearing of Appeal fixed on 25.10.2021 Dear Sir, With regard to above subject & reference, the hearing of appeal filed in the above case is fixed on 25.10.2021. The Honourable Members are requested to kindly adjourn the matter as the Assessee has filed form under Vivad se Vishwas scheme which has been approved. However, the assesse is arranging funds to pay the tax the under the scheme. The hearing may therefore kindly be adjourned and fixed on any other date at the convenience of Your Honour. Please do the needful & oblige.” The case was accordingly adjourned to 28.10.2021. 3. We have heard the Learned Representatives of both the parties through video conferencing. 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 apprised the Bench that the assessee has already filed form under Vivad se Vishwas Scheme which has been approved and orally made a request before the Bench to withdraw the appeal under the said Scheme. 4. 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. 5. We have considered the submissions of the assessees for withdrawal of the appeals under the Sheme “Vivad se Vishwas”. In the light of aforesaid request made by the learned Counsel on behalf of the assessee, 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 ITA No.453/Ahd/2019 Krishna Developers & Co vs. DCIT AY : 2012-13 3 bonafide reasons, then the assessee will be at liberty to seek restoration of original appeal for hearing before the ITAT in accordance with law. 6. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 29 th November 2021 at Ahmedabad. Sd/- Sd/- (G.S. PANNU) (RAJPAL YADAV) PRESIDENT VICE-PRESIDENT Ahmedabad, Dated 29/11/2021 *Bt आदेश क琉 灹ितिलिप 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,राजोकट/DR,ITAT, Ahmedabad, 6. गाड榁 फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Ahmedabad 1. Date of dictation- ...09.11.2021...- Vivad Se Vishwas... 2. Date on which the typed draft is placed before the Dictating Member ............... Other member ..................... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ...29.11.2021............... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement ...29.11.2021.. 5. Date on which the file goes to the Bench Clerk...29.11.2021................ 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..................