G. B. Builders, , Ahmedabad V. ACIT-CPC(TDS), Ghaziabad

ITA 626/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6967 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 25-03-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 12-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 22

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER S. NO. APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R.(SHRI) 1. ITA NO. 626/AHD/2018 2015-16 G. B. BUILDERS (AAJFG0617N) ACIT- CPC(TDS), GHAZIABAD M. K. PATEL 2. ITA NO. 1860/AHD/2018 2014-15 SHRI PRATIKKUMAR ARIVNDBHAI SONI ( BWGPS4490F) ITO, WARD-2, GODHRA SULABH PADSHAH 3. ITA NO. 479/AHD/17 2012-13 RAJEN LALIT MAHESWARI (ABVPM1356K) DCIT(APPEALS -4), VADODARA M. K. PATEL 4. ITA NO. 1839/AHD/2017 2012-13 SHRI CHANDRAV ADAN JASHBHAI PATEL (AEMPP9238F) DCIT CIRCLE-1(3), BARODA D. K. PARIKH 5. ITA NO. 1624/AHD/2018 2014-15 SHRI SHAILESHBHAI G. PATEL (AJJPP1385K) ITO WARD-4, MEHSANA M. S. CHAJJED 6. ITA NO. 1455/AHD/2018 2013-14 RAJESH PRAVINCHANDRA SHAH (ACIPS7717C) DCIT CEN. CIR. 2(3), AHMEDABAD HARDIK VORA 7. ITA NO. 1869/AHD/2018 1997-98 PRAXIT ASHOKBHAI PATEL (AIVPP1258L) ITO WARD-10(1), AHMEDABAD HARDIK VORA 8. ITA NO. 117/AHD/2019 2013-14 SEEMABEN SURESH MAHNOT (AROPM5448H) ITO WARD-1(2)(4), AHMEDABAD WITHDRAWAL 9. ITA NO. 986/AHD/2019 2014-15 RIDDHI MEHULBHAI DHOLAKIYA (BBLPD4172K) ITO WARD-5(2)(3), AHMEDABAD M. K. PATEL 10. ITA NO. 987/AHD/2019 2014-15 DIMPLE JIGNESH DHOLAKIYA (AECPD1973P) ITO WARD-5(2)(3), AHMEDABAD M. K. PATEL 11. ITA NO. 336/AHD/2019 2010-11 SANJAY JAYANTILAL SHAH (ACFPS7423L) ACIT CIRCLE-5(1), AHMEDABAD S. N. DIVETIA 12. ITA NO. 1716/AHD/2018 2015-16 NIRAVBHAI B. RATHOD- HUF (AAFHR3752M) ITO WARD-5(2)(3), AHMEDABAD WITHDRAWAL 13. ITA NO. 2297/AHD/2018 2010-11 JAYESH JAYANTILAL SHAH (AFQPS1746C) ITO WARD-5(3)(1), AHMEDABAD S. N. DIVATIA 14. ITA NO. 1512/AHD/2018 2014-15 ARPITA SAMKIT DESAI (BQQPS8719H) ITO WARD-1(2)(1), AHMEDABAD S. N. DIVATIA 15. ITA NO. 1513/AHD/2018 2014-15 JYOTSANABEN NAVINCHANDRA DESAI (AAPPA7822H) ITO WARD-5(2)(2), AHMEDABAD S. N. DIVATIA ITA NO. 626/AHD/18 & 22 OTHERS - 2 - 16. ITA NO. 563/AHD/2019 2015-16 TAARIKA EXCLUSIVE (AABFT3872A) DCIT CIRCLE-1(2), BARODA WITHDRAWAL 17. ITA NO. 1010/AHD/2019 2010-11 DURGESH R PRAJAPATI (BBOPP9798N) ITO WARD-4(2)(1), AHMEDABAD S. N. DIVATIA 18. ITA NO. 2307/AHD/2018 2015-16 ASAHI MODI MATERIALS PVT. LTD. (AALCA1391G) ITO WARD-1(1)(4), AHMEDABAD WITHDRAWAL 19. ITA NO. 1770/AHD/2017 2008-09 SHRI NAVIN SHANTILA PATEL (HUF) (AACHP3277Q) ITO WARD-1, ANAND TUSHAR HEMANI WITH P. B. PARMAR 20. ITA NO. 989/AHD/2019 2015-16 NAMIK HARESHBHAI BHATT (AKKPB4687L) ITO PATAN, WARD- 4, UNJHA WITHDRAWAL 21. ITA NO. 508/AHD/2019 2015-16 PRASHANT BIPINCHANDRA SHAH (AJHPS7526F) ITO WARD-1(2)(2), VADODARA WITHDRAWAL 22. ITA NO. 1207/AHD/2019 2015-16 THE PATAN JILLA SHIKSHAN SAMITI PRATHMIK SHALANA SHIKSHAKO NI DHIRAN & GRAHAK SAHKARI MANDALI LTD. (AABAT0179M) ITO WARD-2, PATAN DIVYA S. ARAWAL 23. ITA NO. 988/AHD/2019 2014-15 MINESH POPATLAL DHOKAKIYA-HUF (AAFHM3749D) ITO WARD-5(2)(3), AHMEDABAD M. K. PATEL REVENUE BY : SHRI R. R. MAKWANA, SR. D.R. / DATE OF HEARING 08/04/2021 / DATE OF PRONOUNCEMENT 08/04/2021 / O R D E R PER BENCH: THE CAPTIONED TWENTY THREE APPEALS ARISE FROM THE R ESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL B ENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS C ALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAV E SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCI SE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS ITA NO. 626/AHD/18 & 22 OTHERS - 3 - FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. R EFERENCE WAS ALSO MADE TO WRITTEN REQUESTS 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 CONCERNED W ILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BE FORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 08/04/2021 TRUE COPY TANMAY / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. ! ! ' / CONCERNED CIT . ! ! '- $%&' / CIT (A) 5. )*+&! ,-- , ! $%&' ! $ , $/0 / DR, ITAT, AHMEDABAD 6. +23 45' / GUARD FILE. BY ORDER / , 6%//! %& ! $%&' ! $ , $/0 7 1.DATE OF DICTATION ON 08.04.2021 AS PER VSVA F ORMAT 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 08.04.2021 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. .04.2021 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .04.2021 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S .04.2021 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 08.04.2021 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER THIS ORDER PRONOUNCED ON 0 8/04/2021