Unique Infracon Pvt. Ltd., Gandhidham V. Addl. CIT, Gandhidham Circle, Gandhidham

ITA 8/RJT/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 1886 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 09-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member U n iq ue In fra con P vt . Ltd . Of f ic e No . 11 3 , 1 s t Flo or , Mad ha v P lace , P l ot No . 55 , Sect o r N o. 0 8 Ga nd h idha m P AN : A AAC U 818 8 L ( Ap pe lla nt ) Vs Ad d . C o mmi sso n er of Inc o me T ax , G and h id ha m C ir c le , Ga n dh idh a m (Res po nden t ) As sess ee b y: Wit h dra wa l A pp li c ati o n Re ve n ue b y: Shr i B .D . Gu pta , Sr. D . R. D ate of hea r in g : 27 -0 6 -202 2 D ate of pr on ounce men t : 29 -0 6-202 2 आदेश/ORDER PER BENCH:- This assessee’s appeal for A.Y. 2014-15, arises from order of the CIT(A)-2, Rajkot dated 11-12-2017, in proceedings under section 143(3) of the Income Tax Act, 1961; in short “the Act”. ITA No. 08/Rjt/2018 Assessment Year 2014-15 I.T.A No. 08/Rjt/2018 A.Y. 2014-15 Page No Unique Infracon Pvt. Ltd. Vs. Add. Commissioner of Income Tax 2 2. The assessee has requested to withdraw the appeal on the ground that with the introduction of Vivad Se Vishwas Scheme, the appellant has decided to avail the Scheme with respect to the said appeal and therefore the appeal of the Assessee is required to be withdrawn in terms of scheme. 3. The Ld. Departmental Representative of the Revenue had no objection if the appeal of the Assessee is treated to be withdrawn in terms of the Scheme opted by the assessee. 4. 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. 5. In the result, the appeal of the Assessee is dismissed under VSV Scheme. Order pronounced in the open court on 29-06-2022 Sd/- Sd/- (WASEEM AHMED) (SIDHHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Rajkot : Dated 29/06/2022 I.T.A No. 08/Rjt/2018 A.Y. 2014-15 Page No Unique Infracon Pvt. Ltd. Vs. Add. Commissioner of Income Tax 3 आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order, Assistant Registrar, Income Tax Appellate Tribunal, Rajkot