Shri Kajodmal C.Sharma, Baroda V. Income Tax Officer, Ward-2(2), Baroda

ITA 948/AHD/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6964 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 15-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER S.NO . APPEAL ITA A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1 948/AHD/2016 2011 - 12 SHRI KAJODMAL C. SHARMA, BARODA (APLPS1754F) ITO, WD. 2(2), BARODA SHRI D.K. PARIKH SHRI L.P. JAIN 2 1353/AHD/2016 2007 - 08 SHRI SUSHIL D. AGRAWAL, AHD (AEDPA8004K) ITO, WD. 1(1), AHD SHRI S.N. SOPARKAR SHRI L.P. JAIN 3 1354/AHD/2016 2008 - 09 SHRI SUSHIL D. AGRAWAL, AHD (AEDPA8004K) ITO, WD. 1(1), AHD SHRI S.N. SOPARKAR SHRI L.P. JAIN 4 IT(SS)A366/AHD/ 2017 2010 - 11 SHRI KETAN VISHWANATH PANDYA, BARODA (ABFPP5116N) DY . CIT CC - 2, BARODA SHRI S.N. SOPARKAR SHRI L.P. JAIN 5 IT(SS)A367/AHD/ 2017 2011 - 12 SHRI KETAN VISHWANATH PANDYA, BARODA (ABFPP5116N) DY. CIT CC - 2, BARODA SHRI S.N. SOPARKAR SHRI L.P. JAIN 6 IT(SS)A 375 /AHD/ 2017 2011 - 12 SHRI NILESH INDRAVADAN AMIN, BARODA ( AAUPA3967G) DCIT, CC - 2, BARODA SHRI S.N. SOPARKAR SHRI L.P. JAIN 7 IT(SS)A376/AHD/ 2017 2010 - 11 SMT. JYOTIBEN BANKIMCHANDRA PANDYA, BARODA (ABFPP5114Q) DCIT, CC - 2, BARODA SHRI S.N. SOPARKAR SHRI L.P. JAIN 8 IT(SS)A377/AHD/ 2017 2011 - 12 SMT. JYOTIBEN BANKIMCHANDRA PANDYA, BARODA (ABFPP5114Q) DCIT, CC - 2, BARODA SHRI S.N. SOPARKAR SHRI L.P. JAIN 9 IT(SS)A389/AHD/ 2017 2010 - 11 SMT. SHIVANGI MANISH JADAV, BARODA (AHQPJ2309A) DCIT, CC - 2, BARODA SHRI S.N. SOPARKAR SHRI L.P. JAIN 10 IT(SS)A390/AHD/ 2017 2011 - 12 SMT. SHIVANGI MANISH JADAV, BARODA (AHQPJ2309A) DCIT, CC - 2, BARODA SHRI S.N. SOPARKAR SHRI L.P. JAIN 11 2238/AHD/2015 2007 - 08 KUSHAL TRADELINK P. LTD. AHD (AABCK7885P) DCIT(OSD) - 1, CIR-4, AHD SHRI TUSHAR HEMANI SHRI L.P. JAIN 12 2239 /AHD/2015 2009 - 10 KUS HAL TRADELINK P. LTD. AHD (AABCK7885P) DCIT(OSD) - 1, CIR-4, AHD SHRI TUSHAR HEMANI SHRI L.P. JAIN 13 2240 /AHD/2015 2010 - 11 KUSHAL TRADELINK P. LTD. AHD (AABCK7885P) DCIT(OSD) - 1, CIR-4, AHD SHRI TUSHAR HEMANI SHRI L.P. JAIN I.T.A/IT(SS)A NOS. 948/AHD/2016 & 25 OTHERS PAGE NO SHRI KAJODMAL C. SHARMA & 25 OTHERS 2 14 299/AHD/2018 2014 - 15 M/S. RUSH IL INDUSTRIES LTD. BHAVNAGAR (AABCR0170N) ITO, WD. 1(5), BHAVNAGAR SHRI TUSHAR HEMANI SHRI L.P. JAIN 15 2291/AHD/2018 2015 - 16 INDRESH V . SHAH, HUF, AHD (AARHS6645C) ITO, WD. 5(2)(1), AHD ASSESSEE S WITHDRAW ALPPLICATI ON SHRI L.P. JAIN 16 2301/AHD/2018 20 10 - 11 ASSOCIATED DYESTUFF (P ). PVT. LTD. (AACCA4885C) DCIT, CIR - 1(1)(1), AHD SHRI S.N. SOPARKAR SHRI L.P. JAIN 17 1352/AHD/2019 2016 - 17 JEMBY CHEM LTD, AHD (AAACJ3818J) DCIT, CIR - 2(1)(2), AHD ASSESSEE S WITHDRAW AL APPLICATIO N SHRI L.P. JAIN 18 1452/AHD/ 2019 2010 - 11 HNA BUILDCON P. LTD. AHD (AACCH3064Q) ITO, WD. 2(1)(3), AHD ASSESSEE S WITHDRAW AL APPLICATIO N SHRI L.P. JAIN 19 1347/AHD/2019 2014 - 15 VILASBEN DINESHBHAI PATEL, AHD ( ABJPP9173D) ITO, WD. 5(3)(5), AHD SHRI SAKAR SHARMA SHRI L.P. JAIN 20 148 /AHD/2020 2011 - 12 SMILE INDIA KNOWLEDGE SERVICE PVT. LTD., AHD (AANCS6986M) DCIT, CIRCLE - 4(1)(1), AHD SHRI G.M. THAKORE SHRI L.P. JAIN 21 1318/AHD/2018 2014 - 15 DR. YOGESH BHATT, VADODARA (AEIPB8717P) DCIT, CIR - 1(2), VADODARA MS. DHWANI MEHTA SHRI L.P. JAIN 22 1930/AHD/2018 2014 - 15 MANGILAL J. SHAH HUF, VADODARA (AACHS7368P) ITO, WD. 3(1)(3), VADODARA SHRI SAKAR SHARMA SHRI L.P. JAIN 23 2345/AHD/2017 2013 - 14 UMASHREE TEXPLAST PVT. LTD. GANDHINAGAR (AAACU6665Q) DCIT, CIRCLE - 4(1)(2), AHD SHRI A.L. THAKKAR SHRI O.P. SHARM A 24 3110/AHD/2014 2011 - 12 TEJ ORGANISERS P. LTD. AHD (AACCT5993Q) ITO, WD. 8(1), AHD SHRI S.N. SOPARKAR SHRI L.P. JAIN 25 2293/AHD/2017 2013 - 14 KIREN PURSOTTAMDAS PATEL, AHD (AEIPP0638K) ITO, WD - 4(2)(2), AHD SHRI B. POPAT SHRI L.P. JAIN 26 1929/AHD/2018 2014 - 15 KAMLABEN MANGILAL SHAH, VADODARA (AFOPS9247J) ITO, WD. 3(1)(3), VADODARA SHRI SAKAR SHARMA SHRI L.P. JAIN I.T.A/IT(SS)A NOS. 948/AHD/2016 & 25 OTHERS PAGE NO SHRI KAJODMAL C. SHARMA & 25 OTHERS 3 DATE OF HEARING : 07-01-2021 DATE OF PRONOUNCEMENT : 18-01-2021 /ORDER PER BENCH:- THESE TWENTY SIX APPEALS FILED BY DIFFERENT ASSESSE ES, ARISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 19 61; 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 REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTAN CES 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 I.T.A/IT(SS)A NOS. 948/AHD/2016 & 25 OTHERS PAGE NO SHRI KAJODMAL C. SHARMA & 25 OTHERS 4 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 TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL S WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE TWENTY SIX APPEALS OF THE DIFFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 18-01-2021 SD/- SD/ - (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 18 /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/ , / ,