Dhaval Mavjibhai Koshiya, Bhavanagar V. The ITO, Ward-1(2), Bhavnagar

ITA 63/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5175 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 04-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER SL. NO. APPEAL ITA A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1 63/AHD/2018 2014 - 15 DHAVAL MAVJIBHAI KOSHIYA, BHAVNAGAR (AKZPK7739B) ITO, WD - 1(2), BHAVNAGAR SHRI M.K. PATEL SHRI S.S. SHUKLA 2 2394/AHD/2016 2011 - 12 M/S. KHYATI CHEMICALS PVT. LTD. AHD (AAACK6277E) DCIT (OSD), CIR-4, AHD SHRI DEEPAK SONI SHRI S.S. SHUKLA 3 2101/AHD/2018 2014 - 15 PRAKASH RE - ROLLERS PVT. LTD. BHAVNAGAR (AABCP2866P) DCIT, CIRCLE - 1, BHAVNAGAR SHRI M.K. PATEL SHRI S.S. SHUKLA 4 55/AHD/2019 2013 - 14 M/S. C.P. KANSARA, AHD (AADFC3704Q) DCIT - CPC - TDS, GAZIABAD WITHDRAW AL APPLICATI ON SHRI S.S. SHUKLA 5 IT(SS)A 519/AHD/2019 1 - 4 - 1995 TO 27-09- 2001(BLO CK) SHRI GUNJANBHAI G. MEHTA, AHD (AGTPM0071E) ITO, WD - 5(2)(4), AHD WITHDRAW AL APPLICATI ON SHRI S.S. SHUKLA 6 626/AHD/2016 2010 - 11 YESHA E L E CTRICALS PVT. L TD. BARODA (AAACY0661L) DCIT, CIR - 2(1)(2), BARODA SHRI M.J. SHAH SHRI S.S. SHUKLA 7 2384/AHD/2018 2014 - 15 B IJAL KUMAR SHAH, PIPARIYA, KHEDA ( ASVPS9688R) DCIT, KHEDA CIRCLE, KHEDA WITHDRAW AL APPLICATI ON SHRI S.S. SHUKLA 8 410/AHD/2018 2014 - 15 VA D NERKAR JEWELLERS PVT. LTD., VADODARA (AADCV5657N) DCIT, CIRCLE - 2(1)(1), VADODARA SHRI M.J. SHAH SHRI S.S. SHUKLA 9 1703 /AHD/2019 2012 - 13 SHRI RAGHUNATH PRASAD GUPTA, LUCKNOW ( ADTPGP9707C) DCIT, CC - 2(2), AHD WITHDRAW AL APPLICATI ON SHRI S.S. SHUKLA 10 237/AHD/2020 2008 - 09 SHRI L ACHMAN NAND IRAM LALWANI, SURAT (ACIPL3480D) DCIT, CIR - 3(1), BARODA WITHDRAW AL APPLICATI ON SHRI S.S. SHUKLA 11 1108/AHD/2018 2011 - 12 SMT. BHAGWATIBEN MANOHARLAL, VADODARA (AFSPS8638F) ITO, WD - 3(1)(3), VADODARA SHRI S.N.SOPAR KAR SHRI S.S. SHUKLA I.T.A NOS. 63/AHD/2018 & 19 OTHERS PAGE NO DHAVAL MAVJIBHAI KOSHIYA & 19 OTHERS 2 12 2484/AHD/2018 2014 - 15 ITO, WD - 3(3)(1), AHD AMBRISH CHANDRA SHARMA, HUF, AHD (AAKHA9996H ) WITHDRAW AL APPLICATI ON SHRI S.S. SHUKLA 13 1494/AHD/2018 2010 - 11 SHRI KANUBHAI MAFATLAL PATEL, AHD (AEHPP4926P) DCIT, CIR - 2(1)(2), AHD SHRI TUSHAR HEMANI SHRI S.S. SHUKLA 14 149 5 /AHD/2018 2011 - 12 SHRI KANUBHAI MAFATLAL PATEL, AHD (AEHPP4926P DCIT, CIR - 2(1)(2), AHD SHRI TUSHAR HEMANI SHRI S.S. SHUKLA 15 901/AHD/2019 2008 - 09 SHRI K ANUBHA I MAFATAL PATEL, AHD (AEHPP4926P) DCIT, CIR - 1(1), AHD WITHDRAW AL APPLICATI ON SHRI S.S. SHUKLA 16 90 2 /AHD/2019 200 9 - 10 SHRI K ANUBHA I MAFATAL PATEL, AHD (AEHPP4926P DCIT, CIR - 1(1), AHD WITHDRAW AL APPLICATI ON SHRI S.S. SHUKLA 17 890/AHD/2019 2014 - 15 SHRI VINAYAK ELECTRONICS, AHD (ABOFX7182E) DCIT - CPC - TDS, AHD WITHDRAW AL APPLICATI ON SHRI S.S. SHUKLA 18 89 1 /AHD/2019 2014 - 15 SHRI VINAYAK ELECTRONICS, AHD (ABOFX7182E DCIT - CPC - TDS, AHD WITHDRAW AL APPLICATI ON SHRI S.S. SHUKLA 19 89 2 /AHD/2019 2014 - 15 SHRI VINAYAK ELECTRONICS, AHD (ABOFX7182E DCIT - CPC - TDS, AHD WITHDRAW AL APPLICATI ON SHRI S.S. SHUKLA 20 89 3 /AHD/2019 2014 - 15 SHRI VINAYAK ELECTRONICS, AHD (ABOFX7182E DCIT - CPC - TDS, AHD WITHDRAW AL APPLICATI ON SHRI S.S. SHUKLA DATE OF HEARING : 28-01-2021 DATE OF PRONOUNCEMENT : 28-01-2021 /ORDER PER BENCH:- I.T.A NOS. 63/AHD/2018 & 19 OTHERS PAGE NO DHAVAL MAVJIBHAI KOSHIYA & 19 OTHERS 3 THESE TWENTY APPEALS FILED BY DIFFERENT ASSESSEES E XCEPT ITA NO. 2484/AHD/2018 FILED BY REVENUE, ARISE FROM ORDER OF THE CIT(A), IN 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 OF VI VAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEEES HAVE ALSO E NCLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING T HE APPLICATIONS FILED BY THE ASSESSEES UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEES 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 INCO ME TAX DEPARTMENT 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 CIRCUMSTAN CES NARRATED ON BEHALF OF THE ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAV E BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BEEN MADE I N SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 20 20 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF THE PROVISIO N MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID R EQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2 020 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED U N-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO F ILE THE MISCELLANEOUS APPLICATIONS I.T.A NOS. 63/AHD/2018 & 19 OTHERS PAGE NO DHAVAL MAVJIBHAI KOSHIYA & 19 OTHERS 4 TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL S WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE TWENTY APPEALS ARE DISMIS SED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 28-01-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 28/01/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,