Varshaben Vinodbhai Modi, Ahmedabad V. The Income Tax Officer, Ward-1(2)(4), Ahmedabad

ITA 558/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2396 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 03-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUN TANT MEMBER SL. NO. APPEAL ITA/IT(SS)A A.Y. APPELLANT (PAN IF APPLICABLE ) RESPONDENT (PAN IF APPLICABLE) A.R. D.R. 1 ITA 558/AHD/2019 2011 - 12 VARSHABEN VINODBHAI MODI (AGYPM0208N) ITO, WARD - 1(2)(4), ABAD SHRI JAIMIN J. CHAUDHARY SHRI K.K. OZA 2 ITA 559/AHD/2019 2009 - 10 LAXMIBEN RAMESHKUMAR MODI (AGXPM9005G) ITO, WARD - 1(2)(3), ABAD SHRI JAIMIN J. CHAUDHARY SHRI K.K. OZA 3 ITA 1759/AHD/2019 2011 - 12 ITO. WARD - 1(2)(4), ABAD SHRI VIJAYKUMAR JAIN (AAAHV4104L) WITHDRAWAL APPLICATION SHRI K.K. OZA 4 ITA 552/AHD/2019 2013 - 14 DCIT (EXEMPTION) CIR - 1, ABAD FRIENDS OF WWB, INDIA, (AAATF0274B) WITHDRAWAL APPLICATION SHRI K.K. OZA 5 CO 160/AHD/2019 (IN 552/AHD/2019) 2013 - 14 FRIENDS OF WWB, INDIA, (AAATF0274B) DCIT (EXEMPTION) CIR- 1, ABAD WITHDRAWAL APPLICATION SHRI K.K. OZA 6 ITA NO. 424/AHD/2020 2016 - 17 ACIT (EXEMPTION), CIR - 1, ABAD FRIENDS OF WWB, INDIA, (AAATF0274B) WITHDRAWAL APPLICATION SHRI K.K. OZA DATE OF HEARING : 18-05-2021 DATE OF PRONOUNCEMENT : 18-06-20 21 /ORDER PER BENCH:- THESE SIX APPEALS/CROSS OBJECTION FILED BY DIFFEREN T ASSESSEES/REVENUE, ARISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCO ME 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. 558/AHD/2019 AND 5 OTHERS PAGE NO VARSHABEN VINODBHAI MODI VS. ITO AND 5 OTHERS 2 WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COU NSEL 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. DURING THE COURSE OF APPELLA TE PROCEEDINGS BEFORE US, THE LD. DEPARTMENTAL REPRESENTATIVE IS ASKED TO FILE TH E CONFIRMATION OF PAYMENT OF TAXES IN RESPECT OF THE FOLLOWING APPEALS BY THE RE VENUE AGAINST WHICH THE ASSESSEES HAVE OPTED FOR VSV SCHEME, 2020 1. ITA NO. 1759/AHD/2019 (SHRI VIJAYKUMAR JAIN) 2. ITA NO. 552/AHD/2019 (FRIENDS OF WWB, INDIA,) 3. ITA NO. 424/AHD/2020 (FRIENDS OF WWB, INDIA) IN RESPONSE THE LD. DEPARTMENTAL REPRESENTATIVE IN THE CASE OF ITA 1759/AHD/2019 HAS CONFIRMED THE PAYMENT OF TAX UNDE R VSV SCHEME, 2020 BY THE ASSESSEE VIDE LETTER DATED 07-06-2021 ALONG WIT H COPY OF CHALLAN. SIMILARLY, IN THE OTHER TWO CASES VIDE ITA NOS. 552/AHD/2019 (FRIENDS OF WWB, INDIA,) & ITA 424/AHD/2020 (FRIENDS OF WWB, INDIA,) , THE LD. DEPARTMENTAL REPRESENTATIVE HAS ALSO CONFIRMED THE PAYMENT OF TAXES BY THE ASSESSEE UNDE R VSV SCHEME, 2020 VIDE LETTER DATED 07-06-2021 ALONG THE COPIES OF CHALLAN . IN THE LIGHT OF THE PROVISION MADE IN THE SCHEME AN D AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID REQUESTS FOR WITH DRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2020 IN ACCORDAN CE WITH LAW IS ALLOWED. I.T.A NO. 558/AHD/2019 AND 5 OTHERS PAGE NO VARSHABEN VINODBHAI MODI VS. ITO AND 5 OTHERS 3 HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO FILE THE MISCEL LANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TI ME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE SIX APPEALS INCLUDING ONE CROSS OBJECTION ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 18-06-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 18/06/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,