Miteshkumar Maheshkumar Bhatt, Ahmedabad V. ACIT, Circle-4(2), Ahmedabad

ITA 470/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3431 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 20-03-2019
• 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 RAJPAL YADAV, VICE PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER S. NO. APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R.(SHRI) 1. ITA NO. 470/AHD/2019 2013-14 MITESHKUMAR MAHESHKUMAR BHATT (AFHPB3537P) ACIT CIRCLE-4(2), AHMEDABAD P. F. JAIN 2. ITA NO. 1069/AHD/2018 2013-14 THE AGRICULTURE DEVELOPMENT CO. OP. CREDIT SOCIETY LTD. ( AAAAA1055C) CIT GANDHINAGAR, AHMEDABAD H. V. DOSHI 3. ITA NO. 1070/AHD/18 2014-15 THE AGRICULTURE DEVELOPMENT CO. OP. CREDIT SOCIETY LTD. ( AAAAA1055C ) CIT GANDHINAGAR, AHMEDABAD -DO- 4. ITA NO. 496/AHD/2018 2008-09 ASHIMA ISPAT PVT. LTD. ( AABCA3150D ) DCIT CIRCLE-1(1)(1), AHMEDABAD HARDIK VORA 5. ITA NO. 2616/AHD/2017 2013-14 SANGHI INFRASTRUCTURE LTD. ( AALCS2163A ) DCIT CIRCLE-4(1)(1) AHMEDABAD G. M. THAKOR 6. ITA NO. 2064/AHD/2018 2015-16 AGARWAL D.G. HUF ( AAAHA7564D ) ITO WARD-1(2)(1), AHMEDABAD WITHDRAWAL 7. IT(SS)A NO. 222/AHD/2010 1999-00 GOPAL COLD STORAGE ( AAGFG6927L ) ITO WARD-2, ANAND TEJ SHAH 8. IT(SS)A NO. 320/AHD/2013 1999-00 M/S. GOPAL COLD STORAGE ( AAGFG6927L ) ACIT CENTRAL CIR-2 BARODA -DO- 9. IT(SS)A NO. 10/AHD/2017 2000-01 GOPAL COLD STORAGE ( ACYPP1681L ) ACIT CENTRAL CIR.2 BARODA -DO- 10. IT(SS)A NO. 153/AHD/2013 1999-00 GOPAL COLD STORAGE ( ACYPP1681L ) ITO WARD-2, ANAND -DO- REVENUE BY : SHRI S. S. SHUKLA, SR. D.R. / DATE OF HEARING 10/06/2021 / DATE OF PRONOUNCEMENT 11/06/2021 ITA NO. 470/AHD/19 & 09 OTHERS - 2 - / O R D E R PER BENCH: THE CAPTIONED TEN APPEALS ARISE FROM THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AGA INST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL B ENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS C ALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAV E SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCI SE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. R EFERENCE 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 CIR CUMSTANCES 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 BENEF IT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED W ILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BE FORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- S SD/- (RAJPAL YADAV) (PRADIP KUMA R KEDIA) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD: DATED 11/06/2021 TRUE COPY TANMAY TRUE COPY THIS ORDER PRONOUNCED ON 1 1/06/2021 ITA NO. 470/AHD/19 & 09 OTHERS - 3 - / 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 ITA NO. 470/AHD/19 & 09 OTHERS - 4 - 1.DATE OF DICTATION ON 10.06.2021 AS PER VSVA F ORMAT 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 10.06.2021 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 11.06.2021 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 11 .06.2021 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 11.06.2021 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 11.06.2021 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER