General Motors India Private Limited, Panchmahal V. The Dy. CIT., Panchmahal Range, Godhra

ITA 577/AHD/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5748 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 08-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN; MODH USMAN
• Assessee Lawyers: S S TOMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH (BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) [THROUGH VIRTUAL COURT] ITA. NOS: 577/AHD/2017 & 1870/AHD/2019 (ASSESSMENT YEARS: 2012-13 & 2015-16) GENERAL MOTORS PRIVATE LTD. PLOT NO. CHANDRAPURA INDUSTRIAL ESTATE, HALOL, DISTRICT PANCHMAHALS, GUJARAT-389351 PAN NO. AAACG8371P GENERAL MOTORS INDIA PRIVATE LTD. OFFICE NO. 4- 109B, 4-110, 4-103, 4 TH FLOOR, WEWORK BLUEONESQUARE, 246, PHASE IV, UDHYOG VIHAR, GURUGRAM, HARYANA- 122016 PAN NO. AAACG8371P V/S V/S DCIT, PANCHMAHAL RANGE, GODHRA ACIT, PACHMAHAL RANGE, GODHRA (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S. S. TOMAR, A.R. RESPONDENT BY : SHRI MODH USMAN, CIT/DR & SHRI LALIT P. JAIN, SR. D.R. ITA NO. 577/AHD/2017 & ITA NO. 1870/AHD/2019 . A.YS. 2012-13 & 2015-16 2 ( )/ ORDER DATE OF HEARING : 02-02-2021 DATE OF PRONOUNCEMENT : 04 -02-2021 PER RAJPAL YADAV, V.P. 1. THESE APPEALS FILED BY ASSESSE ARISE FROM ORDER OF THE LD. CIT(A), AHMEDABAD, IN PROCEEDINGS UNDER THE INCOME TAX ACT 1961; IN SHORT THE ACT. 2. THE ASSESSES FILED WRITTEN SUBMISSIONS TO WITHDRAW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSES HAVE ALSO ENCLOSED THE COPIES FORM NO.-3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE APPLICATIONS FILED BY THE ASSESSES UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSES 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 INCOME TAX DEPARTMENT AND REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATIONS OF THE ASSESSES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAVE BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BEEN MADE IN SUB-SECTION (2) ITA NO. 577/AHD/2017 & ITA NO. 1870/AHD/2019 . A.YS. 2012-13 & 2015-16 3 & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEALS. IN THE LIGHT OF THE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID REQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSES TO AVAIL THE VSV SCHEME, 2020 IN ACCORDANCE WITH LAW ARE ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN- RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATION TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, BOTH THE APPEALS FILED BY ASSESSE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON 04- 02- 2021 SD/- SD/- (WASEEM AHMED) (RAJPAL YADAV) ACCOUNTANT MEMBER TRUE COPY VICE PRESIDENT AHMEDABAD: DATED 04/02/2021 RAJESH COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD