Shri Dhaval Chandubhai Patel, Ahmedabad V. ITO, Ward-5(3)(4), Ahmedabad

ITA 961/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6313 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 20-04-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 16-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 274; 13

Judgement Text

, SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER S.NO APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. 1 ITA NO. 961/AHD/2018 2014-15 SHRI DHAVAL CHANDUBHAI PATEL (ANKPP3234E) ITO, WARD - 5(3)(4), AHMEDABAD WITHDRAWAL APPLICATION 2 ITA NOS.798/ AHD/2017 2009-10 HARISHKUMAR C. MADHU (ABEPM2735M) ITO, WARD - 10(2), AHMEDABAD SHRI M. J. SHAH 3 ITA NO. 234/ AHD/2020 2013-14 SHREE LALBAUG JAIN SANGH (AEXPS4617N) ITO (EXEMPTION), VADODARA SHRI NIKESH H. SHAH 4-6 ITA NO. 2299, 2300 & 2301 /AHD/2015 2009-10 TO 2011- 12 SHREE ASHOK BABULAL SHAH (AHRPS2163C) DCIT, ANAND CIRCLE, ANAND WITHDRAWAL APPLICATION 7 ITA NO. 2140 /AHD/2017 2010-11 SHRI INDRAVADAN G PATEL (ADMPP9239M) ITO, WARD - 1(3)(2), AHMEDABAD SMT. ARTI N. SHAH 8 ITA NO. 2152 /AHD/2018 2010-11 SHRI RATILAL PATEL (BCZPP9998N) ITO, WARD 3(3)(4), AHMEDABAD WITHDRAWAL APPLICATION 9 ITA NO. 607 /AHD/2019 2015-16 SMT. VIJAYABEN RANCHHODBHAI PATEL (ABHPP5579M) ITO, WARD-3, MEHSANA WITHDRAWAL APPLICATION 10 ITA NO. 709 /AHD/2019 2015-16 SMT. RENUKABEN VAIBHAVKUMAR PATEL (AKLPP6751C) ITO, WARD-3, MEHSANA WITHDRAWAL APPLICATION 11 ITA NO. 707 /AHD/2019 2015-16 SHRI RANCHHODBHAI LALJIBHAI PATEL (ABHPP5451A) ITO, WARD-3, MEHSANA WITHDRAWAL APPLICATION 12 ITA NO. 708 /AHD/2019 2015-16 SHRI VAIBHAVKUMAR RANCHHODBHAI PATEL (ABHPP5561F) ITO, WARD-3, MEHSANA WITHDRAWAL APPLICATION 13 ITA NO. 527 /AHD/2019 2010-11 AMRUTLAL SHANKARLAL PATEL (ACDPP9520B) ITO, WARD-1, PATAN WITHDRAWAL APPLICATION 14 ITA NO. 1717 /AHD/2018 2015-16 NAYANABEN NIRAVBHAI RATHOD ITO, WARD 5(2)(3), WITHDRAWAL APPLICATION ITA NOS. 961/AHD/18 & 18 ORS. (SHRI DHAVAL CHANDUBHAI PATEL & ORS.) - 2 - (AESPR4480D) AHMEDABAD 15-16 ITA NOS. 366 & 953/AHD/ 2018 2014-15 & 2015- 16 DILIP GANESHBHAI PAVASIA (AIZPP6574H) ITO, WARD - 1(2), BHAVNAGAR WITHDRAWAL APPLICATION 17 ITA NO. 789 /AHD/2019 2015-16 KRISHNAKUMAR SURESHCHANDRA AGRAWAL (ABCPA2960A) ITO, WARD-1, PATAN WITHDRAWAL APPLICATION 18-19 ITA NO. 274 & 275/AHD/ 2019 2010-11 & 2011- 12 KIRTIBEN DILIPSINGH KUBER (BEPPK0747A) ITO (INTL. TAXN.), AHMEDABAD SHRI ASHOK A. JAIN REVENUE BY : SHRI S. S. SHUKLA, SR. D.R. / DATE OF HEARING 29/01/2021 / DATE OF PRONOUNCEMENT 01/02/2021 / O R D E R PER BENCH: THE CAPTIONED NINETEEN APPEALS ARISE FROM THE RESPE CTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL B ENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS C ALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAV E SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCI SE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. R EFERENCE WAS ALSO MADE TO WRITTEN REQUESTS IN THIS REGARD. 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 ASSESSEE. ITA NOS. 961/AHD/18 & 18 ORS. (SHRI DHAVAL CHANDUBHAI PATEL & ORS.) - 3 - 4. IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE CAPTIONED PARTIES, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEF IT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED W ILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BE FORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- (RAJPAL YADAV) (PRADIP KUMA R KEDIA) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD: DATED 01/02/2021 TRUE COPY S. K. SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! ! ' / CONCERNED CIT 4 ! ! '- / CIT (A) )*+,!-.. / ! ! /01 / DR, ITAT, AHMEDABAD 2,34 / GUARD FILE. BY ORDER / / /0! ! ! /01 THIS ORDER PRONOUNCED ON 01/02/2021