Shri Arvinbhai M. Patel, Ahmedabad V. The DCIT,Circle-9, Ahmedabad

ITSSA 203/AHD/2013

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9162 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 22-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 06-05-2020
• Assessment Year: misc
• Appeal Filed On: 17-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 158BC

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ./ I.T.(SS)A. NO. 203/AHD/2013 ( / ASSESSMENT YEAR: BLOCK PERIOD F.Y. 1996-97 TO 2001-02 AND 01.04.2002 TO 25.07.2002) SHRI ARVINDBHAI M. PATEL 10/59, SANTOSH PARK, NR. VIJAY NAGAR, NARANPURA, AHMEDABAD / VS. DCIT CIRCLE-9, AHMEDABAD . / ./ PAN/GIR NO. : ADGPP8502P ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI PARIN SHAH, AR / RESPONDENT BY : SHRI SUBHASH BINS, SR. DR / DATE OF HEARING 22/03/2021 !'# / DATE OF PRONOUNCEMENT 22/03/2021 $%/ O R D E R PER MADHUMITA ROY, JM: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-XV, AHMEDABAD (CIT(A) IN SHORT), DATED 08.03.2013 ARI SING IN THE ASSESSMENT ORDER DATED 22.12.2010 PASSED BY THE DCI T, CIRCLE-9, AHMEDABAD UNDER SECTION 158BC R.W.S. 254 OF THE INC OME TAX ACT, 1961 (THE ACT) CONCERNING ASSESSMENT YEAR BLOCK PERIOD F .Y. 1996-97 TO 2001-02 AND 01.04.2002 TO 25.07.2002. 2. THE CAPTIONED ASSESSEE HAS SOUGHT TO WITHDRAW TH E APPEAL LISTED ABOVE ON THE GROUND THAT HE HAS OPTED TO AVAIL BENE FITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS C ALLED FOR HEARING, IT(SS)A NO. 203/AHD/13 [SHRI ARVINDBHAI M. PATEL VS. DCIT] A.Y. BLOCK PERIOD UP TO 25.07.2002 - 2 - THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET HAS 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 HIS APPLICATION FOR WITHDRAWAL OF APPEAL MAY PLEASE BE GRANTED. REFERE NCE 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 WRITTEN REQUESTS MADE ON BEHALF OF THE CAPTIONED PARTY, THE APPEAL IS DISMISSED AS WITHDRAWN. HOWEV ER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME F OR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIB ERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEFORE ITAT IN ACCOR DANCE WITH LAW. 5. IN THE RESULT, THE CAPTIONED APPEAL IS DISMISSED AS WITHDRAWN. SD/- SD/- (WASEEM AHMED) (MADHU MITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 22/03/2021 TRUE COPY TANMAY !' #' / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. $ / ASSESSEE 3. ) *+ , / CONCERNED CIT 4. ,- / CIT (A) 5. 012 33*+, *+#, 56$)$ / DR, ITAT, AHMEDABAD 6. 289 : / GUARD FILE. BY ORDER / $% , ;/5 *+#, 56$)$ < 1.DATE OF DICTATION ON 22.03.2021 AS PER VSV FO RMAT 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 22.03.2021 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. .03.2021 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .03.2021 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S .03.2021 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 22.03.2021 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 22/ 03/2021