Shri Tulsibhai Devrajbhai Patel, Morbi V. The Income Tax Officer, Ward-5(3), Morbi

ITA 61/RJT/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3976 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 20-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI WASEEM AHMED, ACCOUNTANT MEMBER S L . NO APPEAL NO(S) ITA NOS. A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. (SHRI/ SMT./MS.) 1. 149/RJT/2014 2009 - 10 ACIT CIRCLE-1, RAJKOT BILLORI CAST (INDIA) PVT.LTD. G/1604-7, LODHIKA GIDC KALAVAD ROAD, METODA RAJKOT AABCB2201Q M.J. RANPURA 2. 61/RJT/2018 2004 - 05 SHRI TULSIBHAI DEVRAJBHAI PATEL PROP. OF PATEL SALES CORPORATION VORA BAUG, MORBI AIPPP 4940 F THE ITO, WARD-5(3) MORBI M.J. RANPURA 3. 62/RJT/2018 2005 - 06 - DO - ASSESSEE - DO - REVENUE - DO - 4. 63/RJT/2018 2006 - 0 7 - DO - ASSESSEE - DO - REVENUE - DO - 5. 343/RJT/2018 2007 - 08 SHRI PARSHVANATH CEMENTS PVT.LTD. C/O.SADP & CO., CAS BB HOUSE 5-COLLEGEWADI NR.KATHIYAWAD GYMKHANA RAJKOT 360 001 AAHCS 9914 K THE ITO WARD-1(1) RAJKOT SAMIR BHUPTANI 6. 215/RJT/2019 2013 - 14 TACON INFRASTRUCTURE PVT.LTD. TECON COMPLEX 3 WADI PLOT,PORBANDAR AABCT 4416 D THE DCIT CIRCLE-2 JAMNAGAR KAPIL SANGHVI 7. 266/RJT/2019 2015 - 16 PULSAR TILES LAKHDHIRPUR ROAD 8A NATIONAL HIGHWAY LALPAR TAL.MORBI 363 642 AAKFP 7449 L THE JT.CIT (OSD) MORBI CIRCLE, MORBI WITHDRAWAL APPLICATION ITA NO. 61AHD/2014 AND OTHERS SHRI TULSIBHAI DEVRAJBHAI PATEL VS. ITO AND OTHERS - 2 - 8. 13/RJT/2020 2011 - 12 SANKARBHAI MANSINGHBHAI KOTHARIYA C/O. CHANDABHOY & JASSOOBHOY, CAS NO.606-607, SILVER AAKS NR.MAHALAXMI CROSS ROAD, PALDI AHMEDABAD ARBPK 1365 Q THE ITO WARD-2, SURENDRANAGAR WITHDRAWAL APPLICATION 9. 14/RJT/2020 2012 - 13 - DO - ASSESSEE - DO - REVENUE WITHDRAWAL APPLICATION 10. 09/RJT/2019 2012 - 13 M/S.SILVER ENGINEERING CO. B/H. VIKRAM STEEL NR.KISHAN PETROL PUMP GONDAL ROAD KANGSHIYALI, RAJKOT AAHFS 4925 P THE CIT(A) - I, RAJKOT WITHDRAWAL APPLICATION 11. 118/RJT/2019 2014 - 15 GAUTAM P. DOMADIA C/O. SUMIT SHINGALA SUMIT PSHREE RAM PARK MAIN ROAD KALAWAD ROAD, RAJKOT 360 001 ADOPD 9706 F THE DY.CIT CENTRAL CIRCLE RAJKOT WITHDRAWAL APPLICATION 12. 373/RJT/2018 2013 - 14 BHAVIN KISHORECHANDRA MEHTA PLOT NO.7-A GIDC PHASE-II DARED JAMNAGAR ACFPM 2716 A THE ACIT CIRCLE-1 JAMNAGAR WITHDRAWAL APPLICATION 13. 418/RJT/2018 2015 - 16 MITECH NATHULKAL LAVTI MANMEET PLOT NO.43 AMBAVIJAY OPP.MILK DAIRY SARUSACTION ROAD JAMNAGAR 361 008 ACCPL 9700 G THE ITO WARD-1(3) JAMNAGAR WITHDRAWAL APPLICATION 14. 431/RJT/2018 2015 - 16 KIRANCHAND MAGANMAL GULGULIA PLOT 32, SN-82,NR. BHAVANI EXTRU.GIDC-III KANSUMRA JAMNAGAR AAPPG 9210 K THE DY.CIT CIRCLE-1 JAMNAGAR WITHDRAWAL APPLICATION ITA NO. 61AHD/2014 AND OTHERS SHRI TULSIBHAI DEVRAJBHAI PATEL VS. ITO AND OTHERS - 3 - 15. 180/RJT/2019 2015 - 16 URMI MAHESHCHANDRA MEHTA MUNICIPALITY MARKET LIMDA LANE, JAMNAGAR ABIPM 7140 E THE ITO WARD-1(3) JAMNAGAR WITHDRAWAL APPLICATION 16. 419/RJT/2018 2015 - 16 MAHESHCHANDRA PRABHULAL MEHTA PLOT NO.91 PRECISION IND.PRODUCTS GIDC-II DARED, JAMNAGAR ABIPM 7137 P THE ITO WARD-1(3) JAMNAGAR WITHDRAWAL APPLICATION 17. 393/RJT/2013 2007 - 08 HITESHBHAI MANSUKHLAL BAGDAI MARUTI SHOPPING CENTRE 1 ST FLOOR ASTRON CINEMA CHOWK TAGORE ROAD RAJKOT 360 001 ACNPB 1978 P THE ACIT CENTRAL CIRCLE-1, RAJKOT SAMIR BHUPTANI REVENUE BY : SL.NOS.1 TO 16 SHRI S.S. RATHI, SR.DR SL.NO.17 SHRI OM PRAKASH SINGH, CIT - DR / DATE OF HEARING 23/02/2021 / DATE OF PRONOUNCEMENT 24 /02/2021 /O R D E R PER BENCH: THE CAPTIONED APPEALS ARISE FROM THE RESPECTIVE ORD ERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] AGA INST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THEIR APPEALS AND REVENUES APPEAL LISTED ABOVE ON THE GROUND THAT T HEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 ( VSV). WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE ITA NO. 61AHD/2014 AND OTHERS SHRI TULSIBHAI DEVRAJBHAI PATEL VS. ITO AND OTHERS - 4 - OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURS UE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. REFERENCE WAS ALSO MADE TO WRITTEN REQUES TS IN THIS REGARD. 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 ASSESSEE. 4. IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE CAPTIONED PARTIES, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEF IT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE/REVENUE CONCERN ED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. THIS ORDER PRONOUNCED IN OPEN COURT ON 24/02/2021 SD/- SD/- ( RAJPAL YADAV ) ( WASEEM AHMED ) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD; DATED 24/02/2021 . . , . . ./ T.C. NAIR, SR. PS ITA NO. 61AHD/2014 AND OTHERS SHRI TULSIBHAI DEVRAJBHAI PATEL VS. ITO AND OTHERS - 5 - / COPY OF THE ORDER FORWARDED TO : 1. !' / THE APPELLANT 2. #$!' / THE RESPONDENT. 3. %&% ' / CONCERNED CIT 4. ' ( ) / THE CIT(A)-CONCERNED. 5. ()* # , , /DR,ITAT, RAJKOT 6. *+, / GUARD FILE. / BY ORDER, $( # //TRUE COPY// / (DY./ASSTT.REGISTRAR) , / ITAT, RAJKOT 1. DATE OF DICTATION 23.2.2021 (AS PER VSV SCHEME FORMAT) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23.02.2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.24.2.21 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 24.2.21 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER