Shri Chimanlal N. Batheja, HUF, Ahmedabad V. The Dy.CIT, Central Circle-1(3), Ahmedabad

ITSSA 147/AHD/2014

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4220 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 11-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-04-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 08-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER S.NO APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. 1 IT(SS) A NO. 147/AHD/2014 2009-10 CHIMANLAL N. BATHEJA (HUF) (AABHC 5722L) DCIT, CENTRAL CIRCLE -1(3), AHMEDABAD SHRI SAURABH N. SOPARKAR 2-3 ITA NOS. 613 & 614/ AHD/2019 2015-16 SHRI JAY MARKAND PARIKH (AMRPP 5803H) I.T.O., WARD- 5(2)(2), AHMEDABAD WITHDRAWAL APPLICATION 4-6 ITA NOS. 935 TO 937/AHD/2019 2010-11 TO 2012- 13 DHARMVIRSINGH GANGASINGH RAJPUROHIT, (AFJPR5040M) DCIT, CENTRAL CIRCLE-2, BARODA. SHRI PARIN SHAH 7 ITA NO. 1612/AHD/201 9 2012-13 KAAL FLEX PRIVATE LTD, (AADCK1562B) ITO, WARD- 1(1)(4), BARODA SHRI S.N. SOPARKAR 8 ITA NO. 269/AHD/2018 2014-15 M/S. DYNAMIC SHIP RECYCLING PVT. LTD. (AABCD6441J) DCIT, CIRCLE- 1, BHAVNAGAR SHRI TUSHAR HEMANI & SHRI P.B. PARMAR 9 ITA NO. 669/AHD/2018 2002-03 SUN & SHINE WORLDWIDE LTD. (AABCR6814P) ITO WARD- 4(1)(2), AHMEDABAD WITHDRAWAL APPLICATION 10 ITA NOS. 2732/AHD/201 7 2014-14 ADANI WELSPUN EXPLORATION LTD. (AAFCA 3786P) DCIT CIRCLE- 1(1)(2), AHMEDABAD SHRI G.M. THAKOR & SHRI G.K. CHOKSI 11 ITA NOS. 1577/AHD/201 8 2015-16 ADANI WELSPUN EXPLORATION LTD. (AAFCA 3786P) ITO., WARD- 1(1)(1), AHMEDABAD SHRI G.M. THAKOR & SHRI G.K. CHOKSI REVENUE BY : SHRI VINOD TANWANI, CIT/D.R. & SHRI R. R. MAKWANA, SR. D.R. / DATE OF HEARING 10/02/2021 / DATE OF PRONOUNCEMENT 11/02/2021 IT(SS)A NO. 147/AHD/14 & ORS. - 2 - / O R D E R PER BENCH 1. THESE APPEALS FILED BY ASSESSE ARISE FROM ORDER OF THE LD. CIT(A), AHMEDABAD, IN PROCEEDINGS UNDER THE INCOME TAX ACT 1961; IN SHORT THE ACT. 2. THE ASSESSES FILED WRITTEN SUBMISSIONS TO WITHDRAW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSES HAVE ALSO ENCLOSED THE COPIES FORM NO.-3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE APPLICATIONS FILED BY THE ASSESSES UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSES 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 INCOME TAX DEPARTMENT AND REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATIONS OF THE ASSESSES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAVE BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BEEN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEALS. IN THE LIGHT OF THE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID REQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSES IT(SS)A NO. 147/AHD/14 & ORS. - 3 - TO AVAIL THE VSV SCHEME, 2020 IN ACCORDANCE WITH LAW ARE ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATION TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 11/02/2021 RAJESH KUMAR / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. / CONCERNED CIT 4. - / CIT (A) 5. , , / DR, ITAT, AHMEDABAD 6. [ / GUARD FILE. BY ORDER / , / , THIS ORDER PRONOUNCED ON 11/02/2021