Shri Altamaskhan J.Pathan, Ahmedabad V. The Income tax Officer,Ward-10(2), Ahmedabad

ITA 491/AHD/2014

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2398 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 14-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUN TANT MEMBER SL. NO. APPEAL ITA/IT(SS)A A.Y. APPELLANT RESPONDENT A.R. D.R. 1 ITA 491/AHD/2014 2008 - 09 ALT A MASKHAN J. PATHAN (ACRPP5729N) ITO, WD - 10(2), ABAD WITHDRAWAL APPLICATION SHRI R.R. MAKWANA 2 ITA 1911/AHD/2017 2009 - 10 SMT. LEELABEN CHANDB HAI MODI (ACFPM3624H) ITO, WD - 1, PALANPUR WITHDRAWAL APPLICATION SHRI R.R. MAKWANA 3 ITA NO. 919/AHD/2018 2014 - 15 SHRI MANUBHAI HARGOVANDAS SHAH (AOLPS4202H) ITO (OSD) & TAX RECOVERY OFFICER, GANDHINAGAR SHRI M.K. PATEL SHRI R.R. MAKWANA 4 ITA 1829/AHD/2018 2010 - 11 BALWA GROUP CO. OP. CREDIT SOCIETY LTD. (AAAAB5535G) ITO, WD - 4, MEHSANA SHRI SULABH PADSHAH SHRI R.R. MAKWANA 5 ITA 1830/AHD/2018 2015 - 16 BALWA GROUP CO. OP. CREDIT SOCIETY LTD. (AAAAB5535G) ITO, WD - 4, MEHSANA SHRI SULABH PADSHAH SHRI R.R. MAKWANA 6 ITA NO. 1395/AHD/2018 2015 - 16 MAHESHBHAI BABUBHAI BALAR (AOKPB0097G) DCIT, CIRCLE - 2, BHAVNAGAR WITHDRAWAL APPLICATION SHRI R.R. MAKWANA 7 ITA NO. 86/AHD/2019 2012 - 13 M/S. GOLDCOIN PLASTIC P. LTD. (AAECG1904A) ITO, WD - 2(1), ABAD CHETAN L. AGARWAL SHRI R.R. MAKWANA DATE OF HEARING : 16-06-2021 DATE OF PRONOUNCEMENT : 18-06-20 21 /ORDER PER BENCH:- THESE SEVEN APPEALS FILED BY DIFFERENT ASSESSEES, A RISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 1961; IN SHORT THE ACT. 2 . THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHDR AW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VI VAD SE VISHWAS SCHEME, 2020. I.T.A NO. 491/AHD/2014 AND 6 OTHERS PAGE NO ALTAMASKHAN J. PATHAN VS. ITO AND 6 OTHERS 2 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 SEVEN APPEALS FILED BY DI FFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 18-06-2021 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 18/06/2021 / COPY OF ORDER FORWARDED TO:- I.T.A NO. 491/AHD/2014 AND 6 OTHERS PAGE NO ALTAMASKHAN J. PATHAN VS. ITO AND 6 OTHERS 3 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,