Pushpaben Ashokkumar Patel Troug(L/H Ashokbhai P Patel), Visnagar V. ITO, Patan Ward-5, Mehsana

ITA 675/AHD/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8325 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 17-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 6; 5(2)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No. 675/Ahd/2019 Assessment Years : 2010-11 Pushpaben Ashokkumar Patel, Through Legal Heir Ashokbhai P. Patel, 7/A, Ashish Society, Nr. Adarsh High School, Mehsana Road, Visnagar PAN: AMWPP 3145 K Vs Income Tax Officer, Patan Ward-5, Mehsana अपीलाथ牸 अपीलाथ牸अपीलाथ牸 अपीलाथ牸/ (Appellant) 灹त् 灹त् 灹त् 灹त् यथ牸 यथ牸यथ牸 यथ牸/ (Respondent) Assessee by : None Revenue by : Shri Kamlesh Makwana, Sr DR सुनवाई क琉 तारीख/Date of Hearing : 10/11/2021 घोषणा क琉 तारीख /Date of Pronouncement: 17/11/2021 आदेश आदेशआदेश आदेश/O R D E R PER RAJPAL YADAV, VICE PRESIDENT : The assessee is in appeal before the Tribunal against the order of the learned Commissioner of Income-tax (Appeals), Gandhinagar, Ahmedabad dated 05.03.2019 passed for Assessment Year 2010-11. 2. At the time of hearing before us, none appeared on behalf the assessee. However, vide application dated 27.10.2021, the learned Counsel for the assessee submitted that the assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme 2020” and also submitted that the assessee has already received Form No.5, being the order for full and final settlement of tax arrears under the said Scheme, issued by the Principal Commissioner of Income Tax, Ahmedabad-3 in this regard, which is placed on record. 3. The learned Departmental Representative submitted that he has no objection to the withdrawal of the appeal in the circumstances narrated on behalf of the assessee. ITA No. 675/Ahd/2019 Pushpaben Ashokkumar Patel Vs. ITO AY : 2010-11 2 4. We have considered the submission of the assessee for withdrawal of the appeal under the Scheme “Direct Tax Vivad se Vishwas 2020”. In the light of aforesaid request made by the learned Counsel on behalf of the assessee as also considering the Form No.5 submitted by the assessee towards the final settlement of tax arrears under Section 5(2) read with Section 6 of the Direct Tax Vivad Se Vishwas Act, 2020 (Form-5) issued by the PCIT, Ahmedabad-3, the appeal of the assessee is dismissed as withdrawn. However, in the event, the assessee fail to avail the benefit of “Vivad se Vishwas Scheme” for any bonafide reasons, then the assessee will be at liberty to seek restoration of original appeal for hearing before the ITAT in accordance with law. 5. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the Court on 17 th November 2021 at Ahmedabad. Sd/- Sd/- (WASEEM AHMED) (RAJPAL YADAV) ACCOUNTANT MEMBER VICE-PRESIDENT Ahmedabad, Dated 17/11/2021 *Bt आदेश क琉 灹ितिलिप अ灡ेिषत/Copy of the Order forwarded to : 1. अपीलाथ牸 / The Appellant s 2. 灹瀄यथ牸 / The Respondent. 3. संबंिधत आयकर आयु猴 / Concerned CIT 4. आयकर आयु猴)अपील (/ The CIT(A)- 5. िवभागीय 灹ितिनिध ,आयकर अपीलीय अिधकरण/DR,ITAT, Ahmedabad, 6. गाड榁 फाईल /Guard file. आदेशानुसार/ BY ORDER, TRUE COPY सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण ITAT, Ahmedabad