Shri Osham Jain Temple Trust, Rajkot, At . Patanvav, Taluka Dhoraji, Dist. Rajkot V. The CIT(A)-2, Rajkot, Rajkot

ITA 92/RJT/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 6400 (ITAT-RAJKOT)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 23-06-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S. NO. APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R.(SHRI) 1. ITA NO. 92/RJT/2021 2010-11 SHRI OSHAM JAIN TEMPLE TRUST ( AAATS9437P) CIT(A) RAJKOT-2 DARSHAK THAKKAR / RESPONDENT BY : SHRI S. S. RATHI, SR. DR / DATE OF HEARING 03/08/2021 / DATE OF PRONOUNCEMENT 05/08/2021 O R D E R PER MADHUMITA ROY, JM: THE CONCERNED APPEALS FILED BY SAME ASSESSEE ARISE FROM ORDER OF THE LD. CIT(A), IN THE PROCEEDINGS UNDER INCOME TAX ACT, 19 61; IN SHORT THE ACT. 2. THESE 404 DAYS DELAY PREFERRING THE APPEAL BEFOR E US AN APPLICATION FOR CONDONATION OF DELAY HAS ALSO BEEN FILED BY THE ASS ESSEE EXPLAINING THE REASON FOR SUCH DELAY. WE HAVE PERUSED THE SAME AND THE REASO N SEEMS TO BE GENUINE AND HENCE, THE DELAY IS CONDONED. THE ASSESSEE HAS ALS O PREFERRED AN APPLICATION OBTAINING FOR VIVAD SE VISHWAS SCHEME, 2020 RELATIN G DOCUMENTS WHEREOF INCLUDING FORM NO. 3 HAS BEEN FILED. 3. THE ASSESSEE FILED WRITTEN SUBMISSIONS TO WITHDR AW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEE HAS ALSO ENCLOSED THE COPI ES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE APPLICATIONS FI LED BY THE ASSESSEE UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAVE SUBMIT TED THAT THEY DO NOT WANT TO PURSUE THE SAID APPEALS SINCE THEIR APPLICATIONS UNDER VIV AD SE VISHWAS SCHEME, 2020 HAVE BEEN APPROVED BY THE INCOME TAX DEPARTMENT AND REQU ESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. ITA NOS.92/RJT/2021 - 2 - 4. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTAN CES NARRATED ON BEHALF OF THE ASSESSEE. 5. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ON OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL AS THE APPLICATION HAS BEE N APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BEEN MADE I N SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 20 20 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF THE PROVISIO N MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID R EQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEE TO AVAIL THE VSV SCHEME, 2020 IN AC CORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEE WILL BE AT LIBERTY TO FILE THE MISCELLANEO US APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TIME LIM IT PROVIDED IN THE ACT. 6. IN THE RESULT, THE CAPTIONED APPEAL OF THE ASSES SEE IS DISMISSED AS WITHDRAWN. SD/- SD/- (WASEEM AHMED) (MA DHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 05/08/2021 TANMAY TRUE COPY / COPY OF ORDER FORWARDED TO:- / REVENUE ! / ASSESSEE ' #$#%& ' / CONCERNED CIT ( ') *- / CIT (A) ./0122%&3 *-*%&3*45$ / DR, ITAT, AHMEDABAD 6178 9:- / GUARD FILE. BY ORDER / 3 / ( DY./ASSTT.REGISTRAR) , ; / ITAT, RAJKOT 1.DATE OF DICTATION ON 03.08.2021 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 03.08.2021 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. .08.2021 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR . P.S./P.S 05.08.2021 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 05.08.2021 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER THIS ORDER PRONOUNCED IN OPEN COURT ON 05/08/2021