Reshma Nimit Shah, Ahmedabad V. ITO, Ward-5(2)(1), Ahmedabad

ITA 473/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0268 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 13-02-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 28-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH (CONDUCTED THROUGH VIRTUAL COURT) 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. 1 473/AHD/2018 2014 - 15 RESHMA NIMIT SHAH (ANKPS3355D) ITO, WD - 5(2)(1), ABAD SHRI TEJ SHAH SHRI R.R. MAKWANA 2 1640/AHD/2018 2014 - 15 SHRI DILIPBHAI B. PATEL (ACTPP8913A) ITO, WD - 1, GANDHI NAGAR WITHDRAWAL APPLICATION SHRI R.R. MAKWANA 3 1135/AHD/2018 2014 - 15 RATAN HANSRAJ UDHANI (AAKPU8053H) ITO, WD - 1(2)(5), ABAD WITHDRAWAL APPLICATION SHRI R.R. MAKWANA 4 1030/AHD/2018 2013 - 14 SHRI SHAILESH D. RAJAYGURU (AIWPR0520Q) ITO, WD - 2(4), BHAVNAGAR SHRI TUSHAR HEMANI SHRI R.R. MAKWANA 5 1086/AHD/2018 2014 - 15 NISHIT ATULKUMAR SHAH (CPJPS9325C) ITO, WD - 5(2)(3), ABAD SHRI TEJ SHAH SHRI R.R. MAKWANA DATE OF HEARING : 01-03-2021 DATE OF PRONOUNCEMENT : 02-03-2021 /ORDER PER BENCH:- THESE FIVE APPEALS FILED BY DIFFERENT ASSESSEES, AR ISE 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. 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. I.T.A NOS. 473/AHD/2018 & 4 OTHERS PAGE NO RESHMA NIMIT SHAH VS. ITO & 4 OTHERS 2 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 MA DE 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 FIVE APPEALS FILED BY DIF FERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 02-03-2021 SD/- SD/- (MADHUMITA ROY) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 02/03/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. I.T.A NOS. 473/AHD/2018 & 4 OTHERS PAGE NO RESHMA NIMIT SHAH VS. ITO & 4 OTHERS 3 BY ORDER/ , / ,