Arunbhai G Patel, Gandhinagar V. ITO, Ward-1, Gandhinagar

ITA 649/AHD/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8909 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 14-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH
• Section: 143(3); 5(2)

Judgement Text

आयकर अपीलीय अिधकरण, अहमदाबाद ᭠यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 649/AHD/2019 िनधाᭅरण वषᭅ/Asstt. Year:2014-2015 Arunbhai G. Patel, 34, Akshardham Township, Nr. Naka Rani Farm, Vasana Road, Dehgam, Gandhinagar. PAN: CBFPP8369F Vs. I.T.O, Ward-1, Gandhinagar. (Applicant) (Respondent) Assessee by : None (Shri Mukesh O. Parikh, C.A Application) Revenue by : Shri V.K. Singh, Sr.D.R सुनवाई कᳱ तारीख/Date of Hearing : 09/02/2022 घोषणा कᳱ तारीख /Date of Pronouncement: 14/02/2022 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Commissioner of Income Tax(Appeals), Gandhinagar, dated 01/03/2019 arising in the matter of assessment order passed under s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (here-in-after referred to as "the Act") relevant to the Assessment Year 2014-2015. ITA no.649/AHD/2019 A.Y. 2014-15 2 2. When the matter was called for hearing, the assessee filed a letter dated 27/12/2021 stating that he wants to resolve the issue with the department by availing benefit under Vivad Se Vishwas Scheme, and therefore the appeal of the Assessee required to be withdrawn in terms of scheme. The assessee has filed copy of form no. 5 being the certificate issue under section 5(2) of the Direct Tax Vivad Se Vishwas Act, 2020. The Ld. DR had no objection if the appeal of the Assessee is treated to be withdrawn in terms of the scheme opted by the assessee. 3. In the light of the above submission made by the assessee, we find no reason to keep the appeal pending of the Assessee before the Tribunal. Accordingly the appeal of the Assessee stands dismissed. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reason, then the assessee will be at liberty to seek restoration of original appeal for adjudication before the ITAT in accordance with law. 4. In the result, the appeal of the Assessee is dismissed under VSV Scheme. Order pronounced in the Court on 14/02/2022 at Ahmedabad. Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (True Copy) Ahmedabad; Dated 14/02/2022 Manish