Jignesh Dineshbhai Pavasiya, Bhavnagar V. The ITO, Ward-1(2), Bhavnagar

ITA 954/AHD/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8781 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 16-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER SL. NO. APPEAL ITA A.Y. APPELLANT RESPONDENT A.R. D.R. 1 954/AHD/201 8 2015- 16 JIGNESH DINESHBHAI PAVASIYA (AM0PP6643A) ITO, WD- 1(2), BHAVNAGAR SHRI MEHUL K. PATEL DR. SHYAM PRASAD 2 54/AHD/2019 2010- 11 BELA RAKESH SHAH (AJFPS4799E) ITO, WD- 3(1)(1), BARODA SHRI S.N. DIVETIA DR. SHYAM PRASAD DATE OF HEARING : 30-07-2021 DATE OF PRONOUNCEMENT : 30-07- 2021 /ORDER PER BENCH:- THESE TWO APPEALS FILED BY DIFFERENT ASSESSEES ARIS E FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 1961; IN SHORT THE ACT. 2 THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHDR AW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS O F VIVAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEES HAVE ALSO ENCLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE 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 S E VISHWAS SCHEME, 2020 I.T.A NOS. 954/AHD/2018 & 54/AHD/2019 A.Y. 2015-16 & 2010-11 PAGE NO JIGNESH DINESHBHAI PAVASIYA VS. ITO & BELA RAKESH S HAH VS. ITO 2 HAVE BEEN APPROVED BY THE INCOME TAX DEPARTMENT AND REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE B E GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIR CUMSTANCES 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 HAVE BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BE EN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHW AS SCHEME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF T HE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD , THE AFORESAID REQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2020 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESS EES WILL BE AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, BOTH THE APPEALS FILED BY DIFFERE NT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 30-07-2021 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 30/07/2021 I.T.A NOS. 954/AHD/2018 & 54/AHD/2019 A.Y. 2015-16 & 2010-11 PAGE NO JIGNESH DINESHBHAI PAVASIYA VS. ITO & BELA RAKESH S HAH VS. ITO 3 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,