General Motors India Private Limited, Ahmedabad V. The ACIT.,Panchmahal Circle, Godhra

ITA 730/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5515 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 10 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2002-2003
• Appeal Filed On: 22-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AHD

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD ( THROUGH VIRTUAL COURT ) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI WASEEM AHMED, ACCOUNTANT MEMBER SL. NOS. IT(SS)A NO(S) ASSESSMENT YEAR (S) APPEAL(S) BY APPELLANT VS. RESPONDENT APPELLANT RESPONDENT 1. 730/AHD/2018 2002-03 GENERAL MOTORS INDIA PVT.LTD. SHREENATHJI COMPOUND NAZ ROAD VILLAGE JETALPUR TALUKA DASKROI AHMEDABAD GUJARAT382 426 PAN: AAACG 8371 P (ASSESSEE) THE ACIT PANCHMAHAL CIRCLE GODHRA GUJRAT (REVENUE) 2. 731/AHD/2018 2003-04 -DO-ASSESSEE -DO- 3. 732/AHD/2018 2004-05 -DO-ASSESSEE -DO- 4. 733/AHD/2018 2005-06 -DO-ASSESSEE -DO- 5. 710/AHD/2018 2002-03 BY REVENUE BY ASSESSEE 6. 711/AHD/2018 2003-04 BY REVENUE BY ASSESSEE 7. 712/AHD/2018 2004-05 BY REVENUE BY ASSESSEE 8. 713/AHD/2018 2005-06 BY REVENUE BY ASSESSEE 9. 2901/AHD/2018 2013-14 BY ASSESSEE BY REVENUE 10. 2731/AHD/2018 2014-15 BY ASSESSEE BY REVENUE ASSESSEE BY : SHRI S.N. SOPARAKAR, SR.ADVOCATE & SHRI S.S. TOMER, AR REVENUE BY : SHRI MOHD USMAN, CIT-DR / DATE OF HEARING 01/02/2021 / DATE OF PRONOUNCEMENT 02/02/2021 / O R D E R PER WASEEM AHMED, AM: THE ABOVE APPEALS FILED BY ASSESSEE AND REVENUE AR ISE FROM RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-4, VADODARA [CIT(A)] FOR ASSESSMENT YEARS MENTIONED IN THE TITLE CAUSE. ITA NOS.730 TO 733/AHD/2018, ITA NOS.710 TO 713/AHD/2018, ITA NO.2901/AHD/2017 & ITA NO.2731/AHD/2018 GENERAL MOTORS INDIA PVT.LTD. VS. ACIT (CROSS-APPEA LS) 2 - 2. THE REGISTRY OF THE ITAT HAS SEGREGATED THE ABOV E APPEALS WHERE ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTE D ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF V IVAD SE VISHWAS SCHEME, 2020 (VSVS). WHEN THE MATTER WAS CALLED F OR HEARING, ASSESSEE HAS FILED WITHDRAWAL PURSHIS THROUGH THEIR AUTHORIZED REPRESENTATIVES. THE LD. COUNSELS FOR THE ASSESSEE APPEARING FOR THE ASSESSEE AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILI NG VSV SCHEME AND COMPLIED WITH THE REQUISITE FORMALITIES, AND CONSEQ UENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PL EASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION FOR WITHDRAWAL OF THE APPEALS B Y THE ASSESSEE IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THEM. 4. IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE ASSESSEE, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEV ER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME F OR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIB ERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR ADJUDICATION BEFORE ITAT IN ACCORDANCE WITH LAW. ACCORDINGLY, REVENUES CROSS-APPEALS ARE ALSO DISMI SSED AS INFRUCTUOUS. ITA NOS.730 TO 733/AHD/2018, ITA NOS.710 TO 713/AHD/2018, ITA NO.2901/AHD/2017 & ITA NO.2731/AHD/2018 GENERAL MOTORS INDIA PVT.LTD. VS. ACIT (CROSS-APPEA LS) 3 - 5. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE DISMISSED AS BEING WITHDRAWN AND ALL THE REVENUES APPEALS ARE DISMISS ED AS INFRUCTUOUS. THIS ORDER PRONOUNCED IN OPEN COURT ON 02/02/2021 SD/- SD/- ( RAJPAL YADAV ) ( WASEEM AHMED ) VICE PRESIDENT ACCOUNTNAT MEMBER AHMEDABAD; DATED 02/02/2021 .. ,... / T.C. NAIR, SR. PS / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. '# ! / THE RESPONDENT. 3. $%$&' ( / CONCERNED CIT 4. ( ( ) / THE CIT(A)-4, VADODARA 5. +,-'&' , &' , % / DR, ITAT, AHMEDABAD 6. -012 / GUARD FILE. / BY ORDER, #+' //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION (DICTATION PAD PAGES ATTA CHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 02.02.2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.2.2.21 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 2.2.21 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER