Sitaben P Shah, Bangalore V. The ITO, Ward-4, Palanpur

ITA 98/AHD/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8531 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 26-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH

Judgement Text

ITA No.98/Ahd/2020 A.Y. 2013-14 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER (Conducted through Virtual Court) ITA No.98/Ahd/2020 Assessment Year: 2013-14 Sitaben P. Shah, vs. The Income Tax Officer, Omkar Vihar No.1, Ward – 4, Palanpur. Shraddhananda Bhavan Road, Bangalore Sough, Bangalore – 560 004. [PAN – AIQPS 6707 A] (Appellant) (Respondent) Appellant by : Shri Paresh S. Shah, A.R. Respondent by : Shri Dinesh Singh, Sr. D.R. Date of hearing : 17.02.2022 Date of pronouncement : 21.02.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : The appeal filed by the assessee arises from the order of the Commissioner of Income Tax (Appeals)-4, Ahmedabad dated 05.12.2019, passed for Assessment Year 2013-14. 2. We have heard the Learned Representatives of both the parties through video conferencing. Learned Counsel for the assessee, at the outset, submitted that assessee has opted to avail the benefits of “Vivad Se Vishwas Scheme 2020” and has also placed on record copy of Form No.5 before the Tribunal in this regard. Application in this regard requesting for withdrawal of appeal under the said Scheme is also placed on record. 3. The learned Departmental Representative submitted that he has no objection to the withdrawal of the appeal in the circumstances narrated on behalf of the assessee. ITA No.98/Ahd/2020 A.Y. 2013-14 Page 2 of 2 4. We have considered the submissions and application of the assessee for withdrawal of the appeal under the Sheme “Vivad se Vishwas”. In the light of aforesaid request made by the assessee, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of “Vivad se Vishwas Scheme” for any bonafide reasons, then the assessee will be at liberty to seek restoration of original appeal for hearing before the ITAT in accordance with law. 5. In the result, the appeal is dismissed as withdrawn. Order pronounced in the open Court on this 21 st day of February, 2022. Sd/- Sd/- (ANNAPURNA GUPTA) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 21 st day of February, 2022 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad