Suryaben Dilipbhai Patel, Ahmedbad V. DCIT, Mehsana Circle, Mehsana

ITA 648/AHD/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5137 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 15-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S. SHUKLA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBE R SURYABEN DILIPBHAI PATEL, 71-72, SARDAR PATEL SOCIETY, BHAUPURA, KADI, DIST: MEHSANA-382715 PAN: AFVPP8369M (APPELLANT) VS THE DY. CIT, MEHSANA CIRCLE, MEHSANA (RESPONDENT) REVENUE BY: SHRI S.S. SHUKLA, SR. D.R. ASSESSEE BY: SHRI PRITESH SHAH, A.R . DATE OF HEARING : 21-09-2021 DATE OF PRONOUNCEMENT : 23-09-202 1 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THIS ASSESSEES APPEAL FOR A.Y. 2015-16, ARISES FRO M ORDER OF THE CIT(A), GANDHINAGAR, AHMEDABAD DATED 22-03-2019, IN PROCEEDINGS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961; IN SHO RT THE ACT. 2 THE ASSESSEE FILED WRITTEN SUBMISSION TO WITHDRAW THE APPEAL ON THE GROUND THAT HE HAS OPTED TO AVAIL BENEFITS OF V IVAD SE VISHWAS SCHEME, 2020 AND IN HIS SUBMISSION THE ASSESSEE HAS ALSO ENCLOSED THE ITA NO. 648/AHD/2019 ASSESSMENT YEAR 2015-16 I.T.A NO. 648/AHD/2019 A.Y. 2015-16 PAGE NO SURYABEN DILIPBHAI PATEL VS. DY. CIT 2 COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE APPLICATION FILED BY THE ASSESSEE UNDER THE VIV AD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARI NG, THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET HAS SUBMITTED THAT H E DOES NOT WANT TO PURSUE THE SAID APPEAL SINCE HIS APPLICATION UNDER VIVAD SE VISHWAS SCHEME, 2020 HAS BEEN APPROVED BY THE INCOME TAX DE PARTMENT AND REQUESTED THAT HIS APPLICATION FOR WITHDRAWAL OF AP PEAL MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEAL IN THE C IRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION AND APPLICATIO N OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL AS HIS APPLIC ATION HAS BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A R EFERENCE HAS BEEN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF THE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID REQUEST FOR WITHD RAWAL OF APPEAL OF THE ASSESSEE TO AVAIL THE VSV SCHEME, 2020 IN ACCORDANC E WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED U N-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEE WILL BE AT LIBE RTY TO FILE THE I.T.A NO. 648/AHD/2019 A.Y. 2015-16 PAGE NO SURYABEN DILIPBHAI PATEL VS. DY. CIT 3 MISCELLANEOUS APPLICATION TO RECALL THIS ORDER TO R ESTORE THE ORIGINAL APPEAL WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 23-09-2021 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 23/09/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,