Almighty Shipping & Logistics Pvt.Ltd., Baroda V. The Income Tax Officer, Ward-1(1)(1), Baroda

ITA 53/AHD/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4476 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 07-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER SR. ITA NO. AY ASSESSEE NAME A.R./ASSESSEES APPLICATION 1 ITA 53/AHD/16 2012-13 ALMIGHTY SHIPPING & LOGISTICS P. LTD. SHRI TUSHAR HEMANI 2 ITA 2452/AHD/18 2014-15 RINABEN V. PARIKH SHRI ANKIT TULSANIA 3 ITA 1779/AHD/17 2013-14 SARTHAK DEVELOPERS SHRI M.J. SHAH 4 ITA 1912/AHD/18 2015-16 UMANG S. SHAH SHRI SULABH PADSHAH 5 ITA 2504/AHD/18 2012-13 M/S. ASHABEN J. SHAH SHRI VINIT MAHENDRA 6 ITA2322/AHD/18 2014-15 SHRIANUPAMTONDON ASSESSEES APPLICATION 7 ITA 1866/AHD/18 2015-16 MUKESH R. VARMA SHRI BIREN SHAH 8 ITA 1867/AHD/18 2016-17 MUKESH R. VARMA DO 9 ITA 2299/AHD/17 2014-15 VIJ'AY K. BHATIA ASSESSEES APPLICATION 10 ITA 624/AHD/19 2014-15 VIJAY K, BHATIA DO 11 ITA 2300/AHD/17 2014-15 AJAY K. BHATIA DO 12 ITA 623/AHD/19 2014-15 AJAY K, BHATIA DO 13 ITA 2301/AHD/17 2014-15 MOHIT K. BHATIA DO 14 ITA 851/AHD/19 2014-15 MOHIT K. BHATIA DO 15 ITA 1410/AHD/19 2014-15 REKHABEN M. KOLADIYA SHRI HARDIK VORA 16 ITA 312/AHD/19 2014-15 SHRIAALAY K. PANDIT ASSESSEES APPLICATION 17 ITA 630/AHD/19 2015-16 PRASHANT H. DESAI SHRI PARIN SHAH I.T.A NOS. 53/AHD/2016 & 41 OTHERS PAGE NO ALMIGHTY SHIPPING & LOGISTIC PVT. LTD. & 41 OTHERS 2 18 ITA 1037/AHD/19 2014-15 DHANESH C. SHAH SHRI TUSHAR HEMANI 19 ITA 1887/AHD/18 2005-06 M K CERAMICS SHRI TUSHAR HEMANI 20 ITA 1888/AHD/18 2006-07 M K CERAMICS DO 21 ITA 1889/AHD/18 2007-08 M K CERAMICS DO 22 ITA 1890/AHD/18 2008-09 M K CERAMICS DO 23 ITA 1891/AHD/18 2009-10 M K CERAMICS DO 24 ITA 1892/AHD/18 2010-11 M K CERAMICS DO 25 ITA 1893/AHD/18 2011-12 M K CERAMICS DO 26 ITA 2872/AHD/17 2011-12 SHRI SANKALCHAND R. PATEL ASSESSEES APPLICATION 27 ITA 2873/AHD/17 2011-12 SHRI AMIT S. PATEL ASSESSEES APPLICATION 28 ITA 2134/AHD/15 2011-12 JAYANTH MURTHY SHRI BIREN SHAH 29 ITA 1713/AHD/17 2011-12 JAYANTH MURTHY DO 30 ITA 2294/AHD/18 2013-14 VIJAY G. THAKKAR ASSESSEES APPLICATION 31 ITA 1937/AHD/18 2009-10 SHRI ANIL K. THAKKAR SMT. URVASHI SHODHAN 32 ITA 1938/AHD/18 2014-15 SHRI ANIL K. THAKKAR DO 33 ITA 1939/AHD/18 2009-10 SHRIKANTILAL M, THAKKAR MRS. URVASHI SHODHAN 34 ITA 1940/AHD/18 2012-13 SHRIKANTILAL M. THAKKAR DO 35 ITA 1941/AHD/18 2013-14 SHRIKANTILAL M. THAKKAR DO 36 ITA 1942/AHD/18 2014-15 SHRIKANTILAL M. THAKKAR DO 37 ITA 1257/AHD/18 2011-12 PARSHOTTAMBHAI P. PATEL MRS. NUPUR SHAH 38 ITA 1467/AHD/19 2013-14 JIGAR ASSOCIATES SHRI BIREN SHAH I.T.A NOS. 53/AHD/2016 & 41 OTHERS PAGE NO ALMIGHTY SHIPPING & LOGISTIC PVT. LTD. & 41 OTHERS 3 39 ITA 1402/AHD/17 2011-12 PANNALAL B. JAISWAL SHRI ANKIT TULSANIA 40 ITA 2474/AHD/18 2012-13 BABUBHAI M. PATEL MRS. ARTI SHAH 41 ITA 2480/AHD/18 2013-14 PRIYAKANT R. PARIKH (IND.) ASSESSEES APPLICATION 42 ITA 2328/AHD/17 2013-14 POLYMECH PLAST MACHINES LTD. SHRI ALOK SHAH REVENUE BY : SHRI L.P. JAIN, SR. D.R. DATE OF HEARING : 06-10-2020 DATE OF PRONOUNCEMENT : 06-10-20 20 /ORDER PER BENCH:- THESE FORTY TWO APPEALS FILED BY DIFFERENT ASSESSEE S ARISE FROM ORDER OF THE CIT(A), AHMEDABAD, IN PROCEEDINGS UNDER THE 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 AND IN THEIR SUBMISSIONS THE ASSESSEES HAVE ALSO EN CLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING T HE APPLICATIONS FILED BY THE ASSESSEES UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURSUE THE SAID APPEALS SINCE THEIR APPLICATIONS UNDER VIVAD SE VISHWAS SCHEME, 2020 HAVE BEEN APPROVED BY THE INCO ME TAX DEPARTMENT AND REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. I.T.A NOS. 53/AHD/2016 & 41 OTHERS PAGE NO ALMIGHTY SHIPPING & LOGISTIC PVT. LTD. & 41 OTHERS 4 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 AS THEIR APPLICATIONS HAV E BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BEEN MADE I N SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 20 20 FOR THE PURPOSE OF WITHDRAWAL OF APPEALS. IN THE LIGHT OF THE PROVISI ON 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 ARE ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAIN ED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO F ILE THE MISCELLANEOUS APPLICATION TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE FORTY TWO APPEALS FILED B Y DIFFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 06-10-2020 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 06/10/2020 / 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. 53/AHD/2016 & 41 OTHERS PAGE NO ALMIGHTY SHIPPING & LOGISTIC PVT. LTD. & 41 OTHERS 5 BY ORDER/ , / ,