Shri Bablu Mondal, Jamnagar V. The Deputy Commissioner Of Income Tax, Circle-2, Jamnagar

ITA 94/RJT/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5299 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 12-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTA NT MEMBER [CONDUCTED THROUGH E-COURT AT AH MEDABAD] S. NO. APPEAL ITA A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1 94/RJT/2018 2011-12 SHRI BABLU MONDAL , PORBANDARA (ADDPM0347E) DCIT, CIRCLE-2, JAMNAGAR SHRI M.J. RANPURA SHRI S.S. RATHI 2 96/AHD/2019 2015-16 MR. KRISHNA MAHESH THACKER, RAJKOT (AFEPT1748M) THE CHIEF CIT(OSD) & PR. CIT-1, RAJKOT SHRI KALPESH DOSHI SHRI OM PRAKAS H SINGH 3 97/RJT/2019 2013-14 DEEP JAYSUKH SHAH SARVODAYA SOCIETY, SURENDRANAGAR (BZLPS5078P) THE ITO, WD-5, SURENDARANAG AR MS. ARTI N. SHAH SHRI S.S. RATHI 4 98/RJT/2019 2013-14 JAYABEN SHANTILAL SHAH SARVODAYA SOCIETY, SURENDRANAGAR (AEJPS4003G) THE ITO, WD-5, SURENDRANAGA R WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 5 99/RJT/2019 2013-14 SHAH JAYSUKH SANTILAL HUF (AAFHS5469C) THE ITO, WD-5, SURENDRANAGA R WITHDRAW AL APPLICATIO N SHRI S.S. RATHI 6 100/RJT/2019 2013-14 BINDI JAYSUKH SHAH, SURENDRANAGAR (BCIPS5504A) THE ITO, WD-5, SURENDRANAGA R MS. ARTI N. SHAH SHRI S.S. RATHI 7 183/RJT/2018 2012-13 SHRI DHAIRYA RAJESHBHAI KAMDAR, RAJKOT (AMNPK0779P) THE ITO, WD. 1(2)(5), RAJKOT SHRI KALPSH DOSHI SHRI S.S. RATHI 8 303/RJT/2017 2008-09 GHANSHYAM KISHORBHAI VORA, RAJKOT (AAYPV6235G) THE ITO, WD.2(3)(5), RAJKOT SHRI M.J. RANPURA SHRI S.S. RATHI DATE OF HEARING : 19-01-2021 DATE OF PRONOUNCEMENT : 28-01-202 1 /ORDER I.T.A NO. 94/RJT/2018 & 7 OTHERS PAGE NO SHRI BABLU MONDAL VS. DEPUTY CIT & 7 OTHERS 2 PER BENCH:- THESE EIGHT APPEALS FILED BY DIFFERENT ASSESSEES, A RISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHD RAW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VI VAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEEES HAVE ALSO E NCLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING T HE APPLICATIONS FILED BY THE ASSESSEES UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURSUE THE SAID APPEALS SINCE THEIR APPLICATIONS UNDER VIVAD SE VISHWAS SCHEME, 2020 HAVE BEEN APPROVED BY THE INCO ME TAX DEPARTMENT AND REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVES FOR THE REV ENUE STATED THAT THEY HAVE NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMS TANCES NARRATED ON BEHALF OF THE ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAV E BEEN 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 ASSESSEES TO AVAIL THE VSV SCHEME, 2 020 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED U N-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO F ILE THE MISCELLANEOUS APPLICATIONS I.T.A NO. 94/RJT/2018 & 7 OTHERS PAGE NO SHRI BABLU MONDAL VS. DEPUTY CIT & 7 OTHERS 3 TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL S WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE EIGHT APPEALS OF THE DIFF ERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 28-01-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 28/01/2021 / 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