Shri Maheshbhai Shantilal Patel, Ahmedabad V. The DCIT , Central Circle-1(2), Ahmedabad

ITA 579/AHD/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4203 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1991-1992
• Appeal Filed On: 14-12-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA

Judgement Text

ITA NOS.579, 580, 581 & 582/AHD/2020 A.YS.: 1991-92, 1992-93, 1993-94 &1994-95 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER (CONDUCTED THROUGH VIRTUAL COURT) ITA NOS.579, 580, 581 & 582/AHD/2020 ASSESSMENT YEARS: 1991-92, 1992-93, 1993-94 &1994- 95 SHRI MAHESHBHAI SHANTILAL PATEL, VS. THE D.C.I.T., CENTRAL CIRCLE 1(2), B-202, MARUTI TOWERS, AHMEDABAD. SHIVARANJANI CROSS ROADS, SATELITE, AHMEDABAD. [PAN ABXPP 3026 F] (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PARIN SHAH, A.R. RESPONDENT BY : SHRI R.R. MAKWANA, SR. D.R. DATE OF HEARING : 04.10.2021 DATE OF PRONOUNCEMENT : 06.10.2021 O R D E R PER BENCH : THESE FOUR APPEALS FILED BY THE ASSESSEE ARISE FROM THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-11, AHMEDABAD, ALL DATED 09.10.2019, PASSED FOR ASSESSMENT YEARS 1991-92 TO 1994-95. 2. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BOT H THE PARTIES THROUGH VIDEO CONFERENCING. LEARNED COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUBMITTED THAT ASSESSEE HAS OPTED TO AVAIL THE BENEFITS OF VIVAD SE VISHWAS SCHEME 2020 AND HAS ALSO PLACED ON RECORD COPIES OF FORM NO.3 BEFORE TH E TRIBUNAL IN THIS REGARD AND HENCE REQUEST WAS MADE ORALLY FOR WITHDRAWAL OF APP EALS UNDER THE SAID SCHEME. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTE D THAT HE HAS NO OBJECTION TO THE WITHDRAWAL OF THE APPEALS IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE ASSESS EES FOR WITHDRAWAL OF THE APPEALS UNDER THE SHEME VIVAD SE VISHWAS. IN THE LIGHT OF AFORESAID REQUEST MADE ITA NOS.579, 580, 581 & 582/AHD/2020 A.YS.: 1991-92, 1992-93, 1993-94 &1994-95 PAGE 2 OF 2 BY THE ASSESSEE, ALL THE APPEALS ARE DISMISSED AS W ITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAIL TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE WILL BE AT LIBERTY TO SE EK RESTORATION OF ORIGINAL APPEALS FOR HEARING BEFORE THE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE COURT ON THIS 6 TH DAY OF OCTOBER, 2021. SD-/ SD/- WASEEM AHMED RAJPAL YADAV (ACCOUNTANT MEMBER) (VICE PRESIDENT) AHMEDABAD, THE 6 TH DAY OF OCTOBER, 2021 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER UE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD