Shri Alkesh Maheshchandra Patel, Ahmedabad V. The ACIT, Circle-5(1), Ahmedabad

ITA 808/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5310 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 07-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER S.NO APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. 1-2 ITA NO. 808 & 809 /AHD/2019 2013-14 & 2014- 15 SHRI ALKESH MAHESHCHANDRA PATEL (AAMPP7018F) ACIT, CIRCLE- 5(1), AHMEDABAD SHRI S. N. DIVATIA 3 ITA NO. 811/ AHD/2019 N.A. SHREE VISHA NIMA CHARITABLE TRUST, AHD (AAVTS8914N) CIT (EXEMPTIONS), AHMEDABAD WITHDRAWAL 4 ITA NO. 2552 /AHD/2013 2007-08 KARNAVATI WIRELINKS PVT. LTD. (AABCK 5790M) INCOME-TAX OFFICER, WARD- 4(2), AHMEDABAD SHRI T.P. HEMANI & SHRI PARIMAL SINH PARMAR REVENUE BY : SHRI SHYAM PRAKASH, SR. D.R. / DATE OF HEARING 28/04/2021 / DATE OF PRONOUNCEMENT 11/05/2021 / O R D E R PER MAHAVIR PRASAD, J.M. THE CAPTIONED FOUR APPEALS ARISE FROM THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS CALLED ITA NO. 808/AHD/19 & 3 ORS. - 2 - FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. REFERENCE WAS ALSO MADE TO WRITTEN REQUESTS IN THIS REGARD. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BEHALF OF THE CAPTIONED PARTIES, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISSED AS WITHDRAWN. SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 11/05/2021 RAJESH KUMAR / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. / CONCERNED CIT 4. - / CIT (A) 5. , , / DR, ITAT, AHMEDABAD 6. [ / GUARD FILE. BY ORDER / , / , THIS ORDER PRONOUNCED ON 11/05/2021