Smt. Alpanaba Pravinsinh Jadeja, RAJKOT-GUJARAT V. The Dy. Commr. of Income Tax, Cir.-1(1), RAJKOT-GUJARAT

ITA 573/RJT/2015

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5510 (ITAT-RAJKOT)
• Duration Of Justice: 5 year(s) 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-04-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 20-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT ME MBER SL. NO. APPEAL ITA/IT(SS)A A.Y. APPELLANT (PAN IF APPLICABLE) RESPONDENT (PAN IF APPLICABLE) A.R. D.R. 1 ITA 573/RJT/2015 2012-13 ALPNABEN PRAVINSINGH JADEJA (AFSPJ8223M) DCIT , CIR-1(1), RAJKOT WITHDRAWAL APPLICATION SHRI S.S. RATHI 2 ITA 571/RJT/2015 2012-13 AXITSINH PRAVINSINH (AHKPJ2697P) DCIT , CIR-1(1), RAJKOT WITHDRAWAL APPLICATION SHRI S.S. RATHI 3 ITA 583/RJT/2015 2012-13 ITO, CIR-1(1), RAJKOT AXITSINH PRAVINSINH (AHKPJ2697P) WITHDRAWAL APPLICATION SHRI S.S. RATHI 4 IT(SS)A 11/RJT/2003 BLOCK PERIOD DCIT-1, RAJKOT SHRI RAMJIBHAI K. SHIYANI RAJKOT (AFXPS1453D) SHRI VIMAL DESAI SHRI S.S. RATHI 5 MA 34/RJT/2019 IN ITA 274/RJT/216 2012-13 THE ACIT, MORBI CIRCLE, MORBI M/S. CORUS VITRIFIED P. LTD.(AAECC3548E ) SHRI VIMAL DESAI SHRI S.S. RATHI 6 ITA 383/RJT/2015 2013-14 INDIAN OIL CORPORATION LTD. (RKTI00185D) DCIT, TDS CIRCLE, RAJKOT WITHDRAWAL APPLICATION SHRI S.S. RATHI 7 ITA 444/RJT/2017 2014-15 AAKASHBHAI V. PATEL (BVLPP2743L) ITO, WD-2 SURENDRANAGAR WITHDRAWAL APPLICATION SHRI S.S. RATHI 8 ITA 443/RJT/2017 2014-15 REKHABEN M. PATEL SURENDRANAGAR (AFHPP7463E) ITO, WD. 2, SURENDRANAGAR WITHDRAWAL APPLICATION SHRI S.S. RATHI 9 ITA 133/RJT/2018 2007-08 SMT. KANCHANBEN M. PANCHASRA (ATTPP3912C) ITO, WD-3(1)(3), RAJKOT WITHDRAWAL APPLICATION SHRI S.S. RATHI 10 IT(SS)A 74/RJT/2017 2007-08 DCIT, CIRCLE-1, RAJKOT M/S. LORENZO VITRIFIED TILES P. LTD. (AABCL2337B) SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 11 IT(SS)A 78/RJT/2017 2011-12 DCIT, CIRCLE-1, RAJKOT M/S. LORENZO VITRIFIED TILES P. LTD. (AABCL2337B SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 12 IT(SS)A 79/RJT/2017 2012-13 DCIT, CIRCLE-1, RAJKOT M/S. LORENZO VITRIFIED TILES P. LTD. (AABCL2337B SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 13 IT(SS)A 75/RJT/2017 2008-09 DCIT, CIRCLE-1, RAJKOT M/S. LORENZO VITRIFIED TILES P. LTD. (AABCL2337B SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 14 IT(SS)A 76/RJT/2017 2009-10 DCIT, CIRCLE-1, RAJKOT M/S. LORENZO VITRIFIED TILES P. LTD. SHRI VIMAL DESAI SHRI OM PRAKASH SINGH I.T.A NO. 573/RJT/2015 & 29 OTHERS PAGE NO SMT. ALPANABEN P. JADEJA VS. & 29 OTHERS 2 (AABCL2337B 15 ITA 402/RJT/2018 2010-11 SHRI MANESH KUMAR D MADEKA (AASPM8191Q) DCIT, CIRCLE-1(1), RAJKOT SHRI R. D. LALCHANDANI SHRI S.S. RATHI 16 ITA 302/RJT/2013 2009-10 ACIT, CIRCLE-5, RAJKOT M/S. LORENZO VITRIFIED TILES P. LTD. (AABCL2337B) SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 17 ITA 763/RJT/2014 2007-08 SHR. NARENDRA MAGANLAL SOLANKI (AWMPS5448J) DCIT, CIRCLE-2, RAJKOT SHRI T.R. DOSHI SHRI OM PRAKASH SINGH 18 ITA 764/RJT/2014 2010-11 SHR. NARENDRA MAGANLAL SOLANKI (AWMPS5448J DCIT, CIRCLE-2, RAJKOT SHRI T.R. DOSHI SHRI OM PRAKASH SINGH 19 ITA 765/RJT/2014 2011-12 SHR. NARENDRA MAGANLAL SOLANKI (AWMPS5448J DCIT, CIRCLE-2, RAJKOT SHRI T.R. DOSHI SHRI OM PRAKASH SINGH 20 ITA 243/RJT/2018 2013-14 DCIT, MORBI CIRCLE, MORBI M/S. CORUS VITRIFIED PVT. LTD. (AAECC3548E) SHRI VIMAL DESAI SHRI S.S. RATHI 21 ITA 520/RJT/2015 2011-12 DCIT, MORBI CIRCLE, MORBI M/S. RANGOLI LAMINATES PVT. LTD. (AABCR4141H) SHRI VIMAL DESAI SHRI S.S. RATHI 22 ITA 274/RJT/2017 2011-12 DCIT, MORBI CIRCLE, MORBI M/S. DONATO VITRIFIED P. LTD. (AADCD3998A) SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 23 ITA 264/RJT/2017 2011-12 DCIT, MORBI CIRCLE, MORBI M/S. OLWIN TILES (INDIA) P. LTD. (AABCO3548B) SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 24 ITA 240/RJT/2018 2008-09 DCIT, MORBI CIRCLE, MORBI M/S. SORENTO GRANITO PVT. LTD. (AALCS2727A) SHRI VIMAL DESAI SHRI S.S. RATHI 25 CO 24/RJT/2018 2008-09 M/S. SORENTO GRANITO PVT. LTD. (AALCS2727A) DCIT, MORBI CIRCLE, MORBI SHRI VIMAL DESAI SHRI S.S. RATHI 26 ITA 11/RJT/2018 2013-14 HARASH BACHUBHAI AGOLA (ALWPA9376N) DCIT, MORBI CIRCLE, MORBI SHRI VIMAL DESAI SHRI S.S. RATHI 27 ITA 241/RJT/2018 2010-11 DCIT, MORBI CIRCLE, MORBI M/S. MOTTO TILES PVT. LTD. (AAGCM3252M) SHRI VIMAL DESAI SHRI S.S. RATHI 28 CO 22/RJT/2018 2010-11 M/S. MOTTO TILES PVT. LTD. (AAGCM3252M DCIT, MORBI CIRCLE, MORBI SHRI VIMAL DESAI SHRI S.S. RATHI 29 ITA 05/RJT/2015 2008-09 SHRI JYOTSNABEN N. SOLANKI (AWMPS5448J) DCIT, CC-2, RAJKOT SHRI T.R. DOSHI SHRI OM PRAKASH SINGH 30 ITA 06/RJT/2015 2011-12 SHRI JYOTSNABEN N. SOLANKI (AWMPS5448J) DCIT, CC-2, RAJKOT SHRI T.R. DOSHI SHRI OM PRAKASH SINGH DATE OF HEARING : 13-04-202 1 DATE OF PRONOUNCEMENT : 11-05-202 1 I.T.A NO. 573/RJT/2015 & 29 OTHERS PAGE NO SMT. ALPANABEN P. JADEJA VS. & 29 OTHERS 3 /ORDER PER BENCH:- THESE THIRTY APPEALS/CROSS OBJECTIONS FILED BY DIFF ERENT ASSESSEES/REVENUE ARISE FROM ORDER OF THE CIT(A), I N PROCEEDINGS UNDER 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. WHEN THE MATTER WAS CALLED FOR HEAR ING, THE LD. COUNSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THE Y DO NOT WANT TO PURSUE 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 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. A REFERENCE HAS BEEN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS S CHEME, 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 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 I.T.A NO. 573/RJT/2015 & 29 OTHERS PAGE NO SMT. ALPANABEN P. JADEJA VS. & 29 OTHERS 4 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 THIRTY APPEALS/CROSS OBJE CTIONS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 11-05-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 11/05/2021 / 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