Khemchand P. Luhana, L/H Jayntilal Khemchand Luhana, Khemchand P. Luhana, L/H Jayntilal Khemchand Luhana V. The Asstt. Commissioner of Income Tax, Central Circle-1, Baroda

ITSSA 179/AHD/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0578 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 14-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 23-01-2020
• Assessment Year: 2007-2008
• Appeal Filed On: 16-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 153A; 205

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER S.NO APPEAL IT(SS)A A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1 179/AHD/2019 2007-08 KHEMCHAND P. LUHANA, GODHARA (ABCPL9965C) ACIT,CC-1, BARODA SHRI. A. C. SHAH SHRI AARSI PRASAD 2 205/AHD/2016 2008-09 KHEMCHAND P. LUHANA, GODHARA ACIT,CC-1, BARODA SHRI. A. C. SHAH SHRI AARSI PRASAD 3 206/AHD/2016 2011-12 KHEMCHAND P. LUHANA, GODHARA ACIT,CC-1, BARODA SHRI. A. C. SHAH SHRI AARSI PRASAD 4 81/AHD/2017 2007-08 JAYANTIBHAI KHEMCHAND LUHANA (AASPL4020F) ACIT, CC-1, BARODA SHRI. A. C. SHAH SHRI L. P. JAIN 5 82/AHD/2017 2008-09 JAYANTIBHAI KHEMCHAND LUHANA ACIT, CC-1, BARODA SHRI. A. C. SHAH SHRI L. P. JAIN 6 83/AHD/2017 2009-10 JAYANTIBHAI KHEMCHAND LUHANA ACIT, CC-1, BARODA SHRI. A. C. SHAH SHRI L. P. JAIN 7 84/AHD/2017 20010-11 JAYANTIBHAI KHEMCHAND LUHANA ACIT, CC-1, BARODA SHRI. A. C. SHAH SHRI L. P. JAIN 8 85/AHD/2017 2011-12 JAYANTIBHAI KHEMCHAND LUHANA ACIT, CC-1, BARODA SHRI. A. C. SHAH SHRI L. P. JAIN 9 86/AHD/2017 2012-13 JAYANTIBHAI KHEMCHAND LUHANA ACIT, CC-1, BARODA SHRI. A. C. SHAH SHRI L. P. JAIN 10 87/AHD/2017 2013-14 JAYANTIBHAI KHEMCHAND LUHANA ACIT, CC-1, BARODA SHRI. A. C. SHAH SHRI L. P. JAIN DATE OF HEARING : 10-12-2020 DATE OF PRONOUNCEMENT : 14-12-20 20 /ORDER PER BENCH:- THESE TEN APPEALS FILED BY TWO ASSESSEES FOR A.Y. 2 007-08 TO 2013-14, ARISE FROM ORDER OF THE CIT(A)-12, AHMEDABAD, IN PROCEEDI NGS UNDER SECTION 153A R.W.S. 143(3) & 271(1)(C)/271AAB OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. I.T(SS).A NOS.179/AHD/2019, 205 & 206/AHD/2016 & 8 1 TO 87/AHD/2017 PAGE NO KHEMCHAND P. LUHANA & JAYANTIBHAI KHEMCHAND LUHANA VS. ACIT 2 2 THE ASSESSEES HAVE OPTED TO AVAIL BENEFITS OF VIVA D SE VISHWAS SCHEME, 2020. IN VIEW OF THE OPTIONS OF THE ASSESSEES FOR AVAILING VIVAD SE VISHWAS SCHEME, 2020, THE REQUEST FOR ADJOURNMENT OF CASES WERE REJECTED. THEREFORE, REQUEST FOR WITHDRAWAL OF APPEALS ARE CONSIDERED AS FOLLOWS. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTAN CES NARRATED ON BEHALF OF THE ASSESSEE. 4. HEARD AND PERUSED THE MATERIAL ON RECORD. A RE FERENCE HAS BEEN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VI VAD SE VISHWAS SCHEME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEALS. IN THE L IGHT OF THE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD , THE AFORESAID WITHDRAWAL OF APPEALS OF THE ASSESSEE TO AVAIL THE VSV SCHEME, 20 20 IN ACCORDANCE WITH LAW ARE ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED U N-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEE WILL BE AT LIBERTY TO FI LE THE MISCELLANEOUS APPLICATION TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL S WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE TEN APPEALS OF THE ASSESS EES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 14-12-2020 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACC OUNTANT MEMBER AHMEDABAD : DATED 14/12/2020 I.T(SS).A NOS.179/AHD/2019, 205 & 206/AHD/2016 & 8 1 TO 87/AHD/2017 PAGE NO KHEMCHAND P. LUHANA & JAYANTIBHAI KHEMCHAND LUHANA VS. ACIT 3 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,