Kitchen Express Overseas Ltd., Ahmedabad V. The Dy. CIT(OSD),-I, Circle-4, Ahmedabad

ITA 937/AHD/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0767 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 07-05-2020
• Assessment Year: 2010-2011
• Appeal Filed On: 17-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: S N DIVATIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER KITCHEN EXPRESS OVERSEAS LTD. 311, NR. SOLA OVERBRIDGE, S.G. HIGHWAY, SOLA, AHMEDABAD PAN: AADCK1847R (APPELLANT) VS THE DCIT,(OSD)-1, CIRCLE-4, NOW, DCIT, 2(1)(2), 1 ST FLOOR, NAVJIVAN TRUST BUILDING OFF ASHRAM ROAD, AHMEDABAD (RESPONDENT) REVENUE BY: SHRI L.P. JAIN, SR. D.R. ASSESSEE BY: SHRI S.N. DIVATIA, A.R . DATE OF HEARING : 11-12-2020 DATE OF PRONOUNCEMENT : 14-12-2020 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THIS ASSESSEES APPEAL FOR A.Y. 2011-12, ARISES FRO M ORDER OF THE CIT(A)-4, AHMEDABAD DATED 09-03-2017, IN PROCEEDINGS UNDER SE CTION 143 R.W.S. 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. THE ASSESSEE FILED WRITTEN SUBMISSION REQUESTING TH EREIN THAT IT DESIRES TO OPT TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2 020. WHEN THE MATTER WAS ITA NO. 937 /AHD/2017 ASSESSMENT YEAR 2010-11 I.T.A NO. 937/AHD/2017 A.Y. 2010-11 PAGE NO KITCHEN EXPRESS OVERSEAS LTD. VS. DY. CIT 2 CALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSE E AT THE OUTSET HAS SUBMITTED THAT HE DOES NOT WANT TO PURSUE THE SAID APPEAL AS HE HA S REQUESTED THAT HIS APPLICATION FOR WITHDRAWAL OF APPEAL MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEAL IN THE CIRCUMSTANC ES NARRATED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION AND APPLICATIO N OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL UNDER VIVAD SE VISHWAS SCH EME, 2020. A REFERENCE HAS BEEN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEA L. IN THE LIGHT OF THE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID REQUEST FOR WITHDRAWAL OF APPEAL OF THE A SSESSEE TO AVAIL THE VSV SCHEME, 2020 IN ACCORDANCE WITH LAW IS ALLOWED. HO WEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, T HE ASSESSEE WILL BE AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATION TO RECALL THIS O RDER TO RESTORE THE ORIGINAL APPEAL WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 14-12-2020 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER A CCOUNTANT MEMBER AHMEDABAD : DATED 14/12/2020 / COPY OF ORDER FORWARDED TO:- I.T.A NO. 937/AHD/2017 A.Y. 2010-11 PAGE NO KITCHEN EXPRESS OVERSEAS LTD. VS. DY. CIT 3 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,