Shri Vishal V. Agarwal, Ahmedabad V. The Dy.CIT.,Cent.Circle-1(3), Ahmedabad

ITSSA 166/AHD/2012

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9110 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 31-01-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 15-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S. NO. APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R.(SHRI) 1. IT(SS)A NO. 166/AHD/2012 2009-10 VISHAL V. AGARWAL (AEQPA7393L) DCIT CENTRAL CIR.1(3) AHMEDABAD DIVYA AGARWAL 2. IT(SS)A NO. 193/AHD/2012 2009-10 VANITA V. AGARWAL ( ADGPA1150J) DCIT CENTRAL CIR. 1(3) AHMEDABAD DIVYA AGARWAL 3. IT(SS)A NO. 06/AHD/2015 2009-10 SMT. VANITA V. AGARWAL ( ADGPA1150J) ITO WARD-7(2) AHMEDABAD -DO- 4. IT(SS)A NO. 172/AHD/2012 2008-09 VIKASKUMAR D. AGARWAL (ADGPA1152L) DCIT CENTRAL CIR.1(3) AHMEDABAD -DO- 5. IT(SS)A NO. 419/AHD/2014 2008-09 VIKASH V. AGARWAL ( ADGPA1152L ) ITO WARD-7 (2) AHMEDABAD -DO- 6. IT(SS)A NO. 428/AHD/2019 2014-15 SMT. ASHADEVI MITTAL ( ACEPM9224Q ) DCIT CENTRAL CIR. 2, VADODARA ANIL KSHATRIYA 7. ITA NO. 1354/AHD/2019 2011-12 BEST SOUND SYSTEM ( AAAFB8232F ) DCIT CIRCLE-6(1), AHMEDABAD WITHDRAWAL 8. IT(SS)A NO. 229/AHD/2012 2007-08 M/S. V.K.A. FINANCE & INVESTMENT CO. ( AAEFV7787K ) DCIT CENTRAL CIR.1(3) AHMEDABAD S. N. SOPARKAR 9. IT(SS)A NO. 220/AHD/2014 2007-08 M/S. V.K.A. FINANCE & INVESTMENT CO. ( AAEFV7787K ) ITO WARD-10(4) AHMEDABAD -DO- 10. IT(SS)A NO. 171/AHD/2012 2007-08 VIKASKUMAR D. AGARWAL ( ADGPA1152L ) DCIT CENTRAL CIR.1(3) AHMEDABAD DIVYA AGARWAL 11. IT(SS)A NO. 418/AHD/2014 2007-08 VIKASH V. AGARWAL ( ADGPA1152L ) ITO WARD-7(2), AHMEDABAD -DO- 12. IT(SS)A NO. 158/AHD/2012 2008-09 VIJAYKUMAR D. AGARWAL ( ABNPA2152M ) DCIT CENTRAL CIR.1(3) AHMEDABAD DIVYA AGARWAL 13. IT(SS)A NO. 413/AHD/2014 2008-09 VIJAYKUMAR D. AGARWAL ( ABNPA2152M ) ITO WARD-7(2), AHMEDABAD -DO- 14. IT(SS)A NO. 173/AHD/2012 2009-10 VIKASKUMAR D. AGARWAL ( ADGPA1152L ) DCIT CENTRAL CIR.1(3) AHMEDABAD DIVYA AGARWAL IT(SS)A NOS.166/AHD/12 & 21 OTHERS - 2 - 15. IT(SS)A NO. 420/AHD/2014 2009-10 VIKASH V. AGARWAL ( ADGPA1152L ) ITO WARD-7(2) AHMEDABAD -DO- 16. IT(SS)A NO. 231/AHD/2012 2009-10 M/S. V.K.A. FINANCE & INVESTMENT CO. ( AAEFV7787K ) DCIT CENTRAL CIR.1(3), AHMEDABAD S. N. SOPARKAR 17. IT(SS)A NO. 222/AHD/2014 2009-10 M/S. V.K. A. FINANCE & INVESTMENT CO. ( AAEFV7787K ) ITO WARD-10(4) AHMEDABAD -DO- 18. ITA NO. 1752/AHD/2019 2016-17 JYOTIBEN RAKESHBHAI GANFHI ( ACDPG5729M ) ACIT CIRCLE-3(3), AHMEDABAD VINIT MOONDRA 19. ITA NO. 504/AHD/2017 2010-11 SHRI ATUL DHIRAJLAL PATEL ( AGVPP6648Q ) ACIT CIRCLE-2(1), BARODA S. N. SOPARKAR 20. ITA NO. 1201/AHD/2018 2012-13 SHRI PRAVINCHANDRA B. PATEL ( ACPPP2091K ) ITO WARD-4(2)(1), VADODARA KINJAL SHAH 21. ITA NO. 2192/AHD/2018 2011-12 DCIT CIRCLE-4(1)(2), AHMEDABAD M/S. TRADERS PVT. LTD. ( AAACT3962B ) URVASHI SODHAN & PARIN SHAH 22. C.O. 132/AHD/2019 2011-12 M/S. TRADERS PVT. LTD. ( AAACT3962B ) DCIT CIRCLE-4(1)(2), AHMEDABAD -DO- REVENUE BY : SHRI R.R. MAKWANA, SR. D.R. & SHRI S. S. SHUKLA, SR. D.R. / DATE OF HEARING 07/01/2021 / DATE OF PRONOUNCEMENT 08/01/2021 / O R D E R PER BENCH: THE CAPTIONED TWENTY TWO APPEALS ARISE FROM THE RES PECTIVE 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 IT(SS)A NOS.166/AHD/12 & 21 OTHERS - 3 - 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. 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/- (WASEEM AHMED) (MADHUM ITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 08/01/2021 TRUE COPY TANMAY / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. ! ! ' / CONCERNED CIT . ! ! '- $%&' / CIT (A) 5. )*+&! ,-- , ! $%&' ! $ , $/0 / DR, ITAT, AHMEDABAD 6. +23 45' / GUARD FILE. BY ORDER / , 6%//! %& ! $%&' ! $ , $/0 7 1.DATE OF DICTATION ON 08.01.2021 AS PER VSVA F ORMAT 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 08.01.2021 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. .01.2021 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .01.2021 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 08.01.2021 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 08.01.2021 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER THIS ORDER PRONOUNCED ON 08/01/2021