Kokilaben Vinaykant Kotecha, RAJKOT-GUJARAT V. The Income Tax Officer, Ward-1(4), Veraval

ITA 533/RJT/2013

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 7556 (ITAT-RAJKOT)
• Duration Of Justice: 7 year(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 30-12-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER [CONDUCTED THROUGH E-COURT AT AH MEDABAD] S.NO. APPEAL ITA ASST APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1 252/RJT/2019 2015-16 JAYDEEP MEDICAL AGENCY, RAJOT (AAFFJ9589A) ITO, WARD- 1(2)(5), RAJKOT SHRI VIMAL DESAI SHRI S.S. RATHI 2 416/RJT/2018 2013-14 VENKATESH KARRIERS LTD. JAMNAGAR (AAACV2738B) DY. CIT,(INTL. TAX.), RAJKOT SHRI VIMAL DESAI SHRI S.S. RATHI 3 246/RJT/2018 2013-14 DHARMENDRA V. PATEL (HUF), MORBI (AABHP7908R) ITO, WARD-4, MORBI SHRI VIMAL DESAI SHRI S.S. RATHI 4 443/RJT/2018 2014-15 DHIREN MANSUKH SHAH, JAMNAGAR ( AMIPS5673B) ACIT,CIRCLE-3, JAMNAGAR SHRI VIPUL PATTNI SHRI S.S. RATHI 5 350/RJT/2018 2012-13 M/S. MEG PIE CHEMICALS, RAJKOT (AADFM2886P) ITO, WARD- 1(1)(1), RAJKOT SHRI M.J. RANPUR A SHRI S.S. RATHI 6 533/RJT/2013 2009-10 KOKILABEN VINAYKANT KOTECHA , UNA (AEJPK4211J) ITO, WARD-1(4), VERAVAL SHRI CHETAN AGRAW AL SHRI S.S. RATHI DATE OF HEARING : 05-01-2021 DATE OF PRONOUNCEMENT : 07-01- 2021 /ORDER PER BENCH:- I.T.A NOS. 252/RJT/2019, 416/RJT/2018, 246/RJT/2018 , 443/RJT/2018, 350/RJT/2018 & 533/RJT/2013 PAGE NO 2 THESE SIX APPEALS FILED BY DIFFERENT ASSESSEES, ARI SE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER SECTION 143(3) & 271(1 )(C) OF 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 O F VIVAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEEE S HAVE ALSO ENCLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE 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 S E VISHWAS SCHEME, 2020 HAVE BEEN APPROVED BY THE INCOME TAX DEPARTMENT AND REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE B E GRANTED. 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 ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAVE BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BE EN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHW AS SCHEME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF T HE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD , THE AFORESAID REQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2020 IN I.T.A NOS. 252/RJT/2019, 416/RJT/2018, 246/RJT/2018 , 443/RJT/2018, 350/RJT/2018 & 533/RJT/2013 PAGE NO 3 ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESS EES WILL BE AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE SIX APPEALS OF THE DIFFER ENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 07-01-2021 SD/- SD/- (MADHUMITA ROY) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 07/01/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT