Shri Bharatkumar M. Dattani, JAMNAGAR V. The Income Tax Officer, Ward-3(1), JAMNAGAR

ITA 469/RJT/2011

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7812 (ITAT-RAJKOT)
• Duration Of Justice: 9 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 1991-1992
• Appeal Filed On: 09-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMB ER S L . NO. APPEAL ITA A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1 469/RJT/2011 1991 - 92 SH. BHARAT KUMAR M. DATTANI (AGMPD6022D) ITO, WD - 3(1), JAMNAGAR SHRI G.R. SANGHVI SHRI S.N. KABRA 2 470/RJT/2011 1992 - 93 SH. BHARAT KUMAR M. DATTANI(AGMPD6022D) ITO, WD - 3(1), JAMNAGAR SHRI G.R. SANGHVI SHRI S.N. KABRA 3 139 /RJT/201 8 2014 - 15 GUJARAT STATE LION CONSERVATION SOCIETY (AABTGO5772C) DY. CIT(EXEMPT.), CIRCLE-2, ABAD SHRI DEVINA PATEL SHRI OMPRAKAS H SINGH 4 246/RJT/2019 2009 - 10 JUNAGADH JILLA SAHAKARI BANK LTD. (AAAAJ0397E) DY. CIT, GUJAGADH CIRCLE, JUNAGADH SHRI DEVINA PATEL SHRI GURUPRIT SINGH 5 247/RJT/2019 2011 - 12 D INESH M. KABARIYA (AIDPK3690H) ITO, WD - 3(1)(4), AMERLI SHRI DEVINA PATEL SHRI GURUPRIT SINGH 6 210//RJT/2019 2015 - 16 N ITINBHAI V. PANSURIYA (BPQPP9138C) ITO, WD - 3(1)(5), AMRELI SHRI DEVINA PATEL SHRI GURUPRIT SINGH 7 195/RJT/2019 2013 - 14 JESHA DAYA RABARIYA (BNEPM5855P) ITO, WARD - 2(4), PORBANDAR SHRI SAGAR SHAH SHRI S.N. KABRA 8 196/RJT/2019 2013 - 14 LATE RANA MESUR RABA RI (BMOPM4553P) ITO, WARD - 2(4), PORBANDAR SHRI SAGAR SHAH SHRI S.N. KABRA 9 198/RJT/2019 2013 - 14 LATE HIRIBEN DAYA RABARI ITO, WARD - 2(4), PORBANDAR SHRI SAGAR SHAH SHRI S.N. KABRA 10 199/RJT/2019 2013 - 14 KADVIBEN DAYA RABARI (BVQPC5092L) ITO, WARD - 2(4), PORBANDAR SHRI SAGAR SHAH SHRI S.N. KABRA 11 200/RJT/2019 2013 - 14 KAR A SANBHAI DAYA RABARI(ADCPM3337M) ITO, WARD - 2(4), PORBANDAR SHRI SAGAR SHAH SHRI S.N. KABRA 12 201/RJT/2019 2013 - 14 LATE RAMBHIBEN DAYA RABARI BWDPM7012E) ITO, WARD - 2(4), PORBANDAR SHRI SAGAR SHAH SHRI S.N. KABRA 13 202/RJT/2019 2013 - 14 MOTIBEN DAYA RABARI (FZIPS5768F) ITO, WARD - 2(4), SHRI SAGAR SHAH SHRI S.N. KABRA I.T.A NOS. 469 & 470/RJT/2011 & 13 OTHERS PA GE NO SHRI BHARATKUMAR M. DATTANI VS. ITO & 13 OTHERS 2 PORBANDAR 14 87/RJT/2017 2013 - 14 KRUSHNABEN P. JADEJA (ACYPJ6178N) DCIT, CIRCLE - 1(1), RAJKOT WRITTEN SUBMISSION SHRI S.N. KABRA 15 212/RJT/2017 2011 - 12 KHIMJI TADABHAI MAKWANA (ACXPM4809J) ACIT, CIRCLE - 2, RAJKOT SHRI M.J. RANPURA SHRI S.N. KABRA DATE OF HEARING : 24-03-2021 DATE OF PRONOUNCEMENT : 25 -03-2021 /ORDER PER BENCH:- THESE FIFTEEN APPEALS FILED BY DIFFERENT ASSESSEES, ARISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHD RAW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VI VAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEEES HAVE ALSO E NCLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING T HE APPLICATION FILED BY THE ASSESSEE UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURSUE THE SAID APPEALS AND REQUESTE D THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTAN CES NARRATED ON BEHALF OF THE ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAV E BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BEEN MADE IN SUB-SECTION (2) & (3) OF I.T.A NOS. 469 & 470/RJT/2011 & 13 OTHERS PA GE NO SHRI BHARATKUMAR M. DATTANI VS. ITO & 13 OTHERS 3 SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 20 20 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF THE PROVISIO N MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID R EQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2 020 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED U N-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO F ILE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL S WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE FIFTEEN APPEALS FILED BY DIFFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 25-03-2021 SD/- SD/- (MADHUMITA ROY) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 25/03/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT