Shri Tirath Ram Sahni, Ahmedabad V. DCIT, Circle-3(3), Ahmedabad

ITA 47/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7813 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-03-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 03-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTA NT MEMBER SL. NO. APPEAL ITA A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1 156 2/AHD/2018 2015 - 16 ACIT, CIR - 3(3), ABAD MOHAMADIQB AL GANIBHAI MEGHREJI (AGUPM54 96N) SHRI TUSHAR HEMANI WITH SHRI PARIMAL SINH B. PARMAR SHRI S.S. SHUKLA 2 47/AHD/2018 2013 - 14 TIRATH R AM SAHNI(AARPS5683A) DCIT, CIR - 3(3), ABAD SHRI S.N. SOPARKAR WITH SHRI PARIN SHAH SHRI S.S. SHUKLA 3 896/AHD/2019 2012 - 13 RAJESH PRABHUDAS MA N E K (AJXPM8337N) DCIT(INTL. TXN.), RAJKOT SHRI GULAB THAKOR SHRI S.S. SHUKLA 4 17 47/AHD/2019 2010 - 11 M/S . RATNAVEER STAINLESS PRODUCTS PVT. LTD.(AABCR9648F)) ACIT, CIR - 2(1)(2), BARODA SHRI TUSHAR HEMANI WITH SHRI PARIMAL SINH B. PARMAR SHRI S.S. SHUKLA 5 1553/AHD/2019 2008 - 09 KANAK CASTOR PRODUCTS P. LTD. (AAACK6280B)) ITO, WD - 2(1)(2), ABAD SHRI TUSHAR HEMANI WITH SHRI PARIMAL SINH B. PARMAR SHRI S.S. SHUKLA 6 1888/AHD/2019 2016 - 17 SHRI MALHAR CHAITANYASINHJI DESAI (AAWPD8533H) ITO, WD - 1(INT. TXN.). ABAD SHRI S.N. DIVATIA SHRI S.S. SHUKLA 7 IT(SS)A 19/AHD/2020 2011 - 12 ITO, WD - 4(2)(2), ABAD SHRI KAMLESHKUM AR JAIN (AAKPJ507 2B) WITHDRAWAL APPLICATION SHRI S.S. SHUKLA 8 199/AHD/2020 2016 - 17 ACIT, CC - 1(2), ABAD JAI AMBICA OIL CARRIERS (AADFJ572 1G) WITHDRAWAL APPLICATION SHRI S.S. SHUKLA 9 1438/AHD/2019 2016 - 17 SHARMA & CO.(AAKFS7590M) DCIT, CIR - 7(2), ABAD WITHDRAWAL APPLICATION SHRI S.S. SHUKLA ITA NOS. 1562/AHD/2018 & 16 OTHERS PAGE NO VS. MOHAMADIQBAL GANIBHAI MEGHREJI & 16 OTHERS 2 10 1439/AHD/2019 2016 - 17 SHARMA & CO.(AAKFS7590M) DCIT, CIR - 7(2), ABAD WITHDRAWAL APPLICATION SHRI S.S. SHUKLA 11 2154/AHD/2018 2014 - 15 SUMIBEN ASHVINKUMAR PATEL (AHKPP5849B) ITO, WD - 5(2)(4), ABAD WITHDRAWAL APPLICATION SHRI S.S. SHUKLA 12 IT(SS)A 551/AHD/2019 2004 - 05 NARVRACHNA EDUCATION SOCIETY (AAATN1262H) ACIT, CC - 1, BARODA SHRI S.N. SOPARKAR WITH SHRI PARIN SHAH SHRI S.S. SHUKLA 13 C.O. 177/AHD/2019 2012 - 13 DCIT, CC - 1(2), ABAD SHRI PRADIP SUDHAKARBHA I BIREWAR (AGJPB2106 P) WITHDRAWAL APPLICATION SHRI S.S. SHUKLA 14 18/AHD/2021 2011 - 12 SHRI VALJIBHAI KALUJI MALI (AJRPG0677R) ITO, WARD - 4, PALANPUR SHRI DIVYANG SHAH SHRI S.S. SHUKLA 15 06/AHD/2019 2015 - 16 NATWARLAL MAGANLAL PATEL (ABOPP6188P) DCIT, CIR - 3(2), ABAD SHRI S.N. DIVATIA SHRI S.S. SHUKLA 16 2747/AHD/2013 2009 - 10 SURESH GIRDHARLAL JINWALA (ABQPJ7636N) ITO, WD - 2(5), BARODA SHRI M.K. PATEL SHRI S.S. SHUKLA 17 1120/AHD/2015 2011 - 12 NAGRAJA GANAPATHI SHETH (AOMPS2214N) ACIT, CIR - 2(2), BARODA SHRI M.K. PATEL SHRI S.S. SHUKLA DATE OF HEARING : 25-03-2021 DATE OF PRONOUNCEMENT : 26-03-20 21 /ORDER PER BENCH:- THESE SEVENTEEN APPEALS FILED BY DIFFERENT ASSESSEE S EXCEPT ITA NO. 1562/AHD/2018, 19/AHD/2020 & 199/AHD/2020 & C.O. NO . 177/AHD/2019 FILED BY REVENUE, ARISE FROM ORDER OF THE CIT(A), IN PROC EEDINGS 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. ITA NOS. 1562/AHD/2018 & 16 OTHERS PAGE NO VS. MOHAMADIQBAL GANIBHAI MEGHREJI & 16 OTHERS 3 WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COU NSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURS UE THE SAID APPEALS AND REQUESTED 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. A REFERENCE HAS BEEN M ADE IN SUB-SECTION (2) & (3) OF 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 SEVENTEEN APPEALS ARE DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 26-03-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 26/03/2021 / COPY OF ORDER FORWARDED TO:- ITA NOS. 1562/AHD/2018 & 16 OTHERS PAGE NO VS. MOHAMADIQBAL GANIBHAI MEGHREJI & 16 OTHERS 4 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,