Shivangi Manoj Bhatia, Ahmedabad V. ITO, ward-3(3)(5), Ahmedabad

ITA 57/AHD/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5576 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 15-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA
• Section: 143(3)

Judgement Text

आयकर अपीलीय अिधकरण, अहमदाबाद ᭠यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ SMC’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 56/AHD/2019 िनधाᭅरण वषᭅ/Asstt. Year: 2015-2016 Shalini Manoj Bhatia, 10, Kamleshwardev Society, Opp. Kishan Bunglows, Bodakdev, Ahmedabad. PAN: AARPB8282G Vs. I.T.O, Ward-3(3)(5), Ahmedabad. And आयकर अपील सं./ITA No. 57/AHD/2019 िनधाᭅरण वषᭅ/Asstt. Year: 2015-2016 Shivangi Manoj Bhatia, 10, Kamleshwardev Society, Opp. Kishan Bunglows, Bodakdev, Ahmedabad. PAN: AOFPB1964C Vs. I.T.O, Ward-3(3)(5), Ahmedabad. (Applicant) (Respondent) Assessee by : Withdrawal Revenue by : Shri S.S. Shukla, Sr. D.R सुनवाई कᳱ तारीख/Date of Hearing : 03/03/2022 घोषणा कᳱ तारीख /Date of Pronouncement: 31/03/2022 ITA nos.56 & 57/AHD/2019 Asstt. Year 2015-16 2 आदेश/O R D E R PER BENCH: The captioned two appeals have been filed at the instance of the different Assessee against the separate orders of the Learned Commissioner of Income Tax (Appeals)-3, Ahmedabad, of even dated 30/11/2018 arising in the matter of assessment order passed under s. 143(3) of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2015-2016. 2. When the matter was called for hearing, it was noticed that both the assessee want to resolve the issue with the department by availing benefit under Vivad Se Vishwas Scheme, and therefore the appeals of both the Assessee are required to be withdrawn in terms of the scheme. The assessee has also filed copy of form number 1, 3 & 4 being the certificate issue under section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. The Ld. DR had no objection if the appeal of the Assessee is treated to be withdrawn in terms of the scheme opted by the assessee. 3. In the light of the above submission made by the assessee, we find no reason to keep the appeal pending of the Assessee before the Tribunal. Accordingly the appeals of the Assessee stand dismissed. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reason, then the assessee will be at liberty to seek restoration of original appeal for adjudication before the ITAT in accordance with law. 4. In the result, both the appeals of the Assessee are dismissed under VSV Scheme. Order pronounced in the Court on 31/03/2022 at Ahmedabad. Sd/- Sd/- (MADHUMITA ROY) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (True Copy) (True Copy) Ahmedabad; Dated 31/03/2022 ManishP