Sunhill Ceramics Pvt. Ltd., RAJKOT-GUJARAT V. The Dy. Commr. Income Tax, Cen. Cir.-1(1), Ahmedabad-Gujarat

ITA 49/RJT/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1784 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 17-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RK DOSHI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (THROUGH VIRTUAL COURT) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.A. NO. 49/RJT/2017 ( / ASSESSMENT YEARS: 2010-11) SHRI SUNHILL CERAMICS PVT. LTD. NATIONAL HIGHWAY 8/A, VILL. DHUVA TAL.: WANKANER, DIST: RAJKOT / VS. DCIT CENTRAL CIRCLE-1(1), AHMEDABAD ./ ./ PAN/GIR NO. : AADCS9239H ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI R. K. DOSHI / RESPONDENT BY : SHRI GURPREET SINGH, SR. DR / DATE OF HEARING 08/12/2020 !'# / DATE OF PRONOUNCEMENT 09/12/2020 $%/ O R D E R PER BENCH: THE INSTANT APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER DATED 27.10.2016 PASSED BY THE COMMISSIONER O F INCOME TAX (APPEALS)-11, AHMEDABAD ARISING OUT OF THE ASSESSME NT ORDER DATED 19.02.2016 PASSED BY THE DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME TAX A CT, 1961 (HEREINAFTER REFERRED AS TO THE ACT) FOR ASSESSME NT YEAR 2010-11. 2. THE CAPTIONED ASSESSEE HAS SOUGHT TO WITHDRAW TH E APPEAL LISTED ABOVE ON THE GROUND THAT ASSESSEE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). AS PER LE TTER DATED 27.11.2020 FILED BY ASSESSEE, IT IS SUBMITTED THAT ASSESSEE DOES NOT SEEK TO PURSUE THE SAID APPEAL OWING TO EXERCISE OF OPTION FOR ITA NO.49/RJT/2017 A.Y. 2010-11 - 2 - AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT ASSESSEES APPLICATION FOR WITHDRAWAL OF APPEAL 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 CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF WRITTEN REQUESTS MADE ON BEHALF OF THE CAPTIONED PARTY, THE APPEAL IS DISMISSED AS WITHDRAWN. HOWEV ER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHE ME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEF ORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE CAPTIONED APPEAL IS DISMISSED AS WITHDRAWN. SD/- SD/- (PRADIP KUMAR KEDIA) (MADHU MITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 09/12/2020 TANMAY TRUE COPY / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. $ / ASSESSEE 3. ) *+ , / CONCERNED CIT 4. ,- / CIT (A) 5. 012 33*+, *+#, 56$)$ / DR, ITAT, AHMEDABAD 6. 289 : / GUARD FILE. BY ORDER / $% , / !' ( DY./ASSTT.REGISTRAR) '# $ , !; / ITAT, RAJKOT THIS ORDER PRONOUNCED IN OPEN COURT ON 09/12/2020