DCIT, Central Circle-1(4), Ahmedabad V. Shri Chaturbhai B. Kotadiya, Ahmedabad

ITSSA 134/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4637 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 4 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 08-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 04-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASSESSMENT YEAR S
• Section: 13

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD [ CONDUCTED THROUGH VIRTUAL COURT ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI WASEEM AHMED, ACCOUNTANT MEMBER S L . NO APPEAL IN ITA/IT(SS)/CO NO(S). A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. FOR ASSESSEE / APPLICATION 1. 2674/AHD/2017 2010 - 11 SPRINGFIELD INTERNATIONAL LTD. A-73, SHRIDHAR SMRUTI, DEVIDAS EXTN LANE BORIVALI WEST MUMBAI 400103 PAN: AAHCS 0301 G THE ITO WITHDRA - WAL APPLICA- TION 2. IT(SS)A NO. 134/AHD/2018 2012 - 13 DY.CIT CENTRAL CIRCLE-1(4) AHMEDABAD SHRI CHATURBHAI B.KOTADIYA 6, DEV-VIHAR BUNGALOWS THALTEJ SHILAJ ROAD SHILAJ AHMEDABAD-380 061 PAN:ABBPK 6361 N SHRI KARAN SHAH, AR 3. CO NO. 91/AHD/2019 2012 - 13 SHRI CHATURBHAI BALUBHAI KOTADIYA DY.CIT CENTRAL CIRCL- 1(4) AHMEDABAD SHRI KARAN SHAH, AR REVENUE BY : SHRI JAMES KURIAN, SR.DR / DATE OF HEARING 26 /0 3 /2021 / DATE OF PRONOUNCEMENT 08 / 04 /2021 / O R D E R PER BENCH: THE CAPTIONED APPEALS AND CROSS OBJECTION ARISE FR OM THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) FOR ASSESSMENT YEARS 2010-11 & 2012-13. ITA NO. 2674 /AHD/2017 (BY ASSESSEE), IT(SS)A NO.134/AHD/2018 (BY REVENUE) & CO NO.91/AHD/2019 (BY ASSESSEE) - 2 - 2. THE LD. AR BEFORE US SUBMITTED THAT THE ASSESSEE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COU NSEL FOR THE ASSESSEE AT THE OUTSET HAS SUBMITTED THAT THE ASSES SEES DO NOT SEEK TO PURSUE THE SAID APPEAL/CO OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME. CONSEQUENTLY, THE LD. AR REQUE STED TO PASS THE CONDITIONAL FOR THE WITHDRAWAL OF APPEAL/CO. RE FERENCE WAS ALSO MADE TO WRITTEN REQUEST IN THIS REGARD. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APP EAL IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF ORAL/WRITTEN REQUEST MADE ON BEH ALF OF THE ASSESSEE, THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONA-FIDE REASONS, THEN THE ASSESSEE/REVENU E CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, APPEALS (FILED BY ASSESSEE AND RE VENUE) AND CO FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN . THIS ORDER PRONOUNCED IN OPEN COURT ON 08/042021 SD/- SD/- (RAJPAL YADAV) (WASEEM AHMED) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD; DATED 08/04/2021 . . , . . . / T.C. NAIR, SR. PS ITA NO. 2674 /AHD/2017 (BY ASSESSEE), IT(SS)A NO.134/AHD/2018 (BY REVENUE) & CO NO.91/AHD/2019 (BY ASSESSEE) - 3 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! '# $ / CONCERNED CIT 4. $ ( ) / THE CIT(A)-11, AHMEDABAD, CIT(A)-2 VDR 5. %&' '# , '# , ! / DR, ITAT, AHMEDABAD 6. '*+ / GUARD FILE. / BY ORDER, / (DY./ASSTT.REGISTRAR) //TRUE COPY// , / ITAT, AHMEDABAD 1. DATE OF DICTATION 31.3.2021 (AS PER VSV-SCHEME FOR MAT) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER .. 31.3.2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER