Shri Harshad M. Shukla, Baroda V. The ACIT, Central Circle-1, Baroda

ITSSA 232/AHD/2014

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6583 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 10 month(s) 21 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 06-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 15-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER 1. ITA NO.2259/AHD/2018AY 2013-14 2.IT(SS)A NO.232/AHD/2014AY 2003-04 3.ITA NO.1240/AHD/2014AY 2005-06 1. PAWAN INFRAHOMES PVT.LTD VICENZA CLOUD 9 KALALI TALSAT ROAD KALALI, VADODARA-390 012 PAN: AAGCP 2940 R 2. HARSHAD M. SHUKLA C/O. MAINTENANCE MALHAR POINT OLD PADRA ROAD BARODA PAN: AFKPS 2706 N 3. HARSHAD M. SHUKLA (SAME ADDRESS AS ABOVE) / VS. 1. THE DCIT CIRCLE-2(1)(2) BARODA- 390 007 2. THE ACIT CENTRAL CIRCLE-1 BARODA 3. THE ACIT CENTRAL CIRCLE-1 BARODA ( / APPELLANTS ) .. ( / RESPONDENT S ASSESSEE(S) BY : SL.NO.1 SHRI NIRMIT MEHTA, AR SL.NO.2-3 SHRI M.K.PATEL, AR REVENUE BY : SL.NO.1 SHRI L.P. JAIN, SR.DR SL.NO.2-3 SHRI O.P.SHARMA, CIT-DR & SHRI L.P. JAIN, SR.DR / DATE OF HEARING 01/04/2021 / DATE OF PRONOUNCEMENT 06/04/2021 / O R D E R PER BENCH THE CAPTIONED APPEALS ARISE FROM THE DIFFERENT ORDE RS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-2, BARODA AND COMMISSIONER OF ITA NO.2259/AHD/2018-AY 2013-14 PAWAN INFRAHOMES P.LTD. VS. DCIT IT(SS)A NO.232/AHD/2014-AY 2003-04& ITA NO.1240/AHD/2014-AY 2005-06 HARSHAD M.SHUKLA VS. ACIT -2- INCOME TAX (APPEALS)-IV, AHMEDABAD [CIT(A)] FOR ASS ESSMENT YEAR (AY) 2013-14 IN THE CASE OF PAWAN INFRAHOMES PVT.L TD. AND AYS 2003- 04 & 2005-06 IN THE CASES OF HARSHAD M.SHUKLA. 2. THE LD. ARS BEFORE US SUBMITTED THAT THE ASSESSE ES HAVE OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 ( VSV). TO THIS EFFECT THE ASSESSEES HAVE FILED THE FORM 1 AND 2 (IN THE C ASE OF PAWAN INFRAHOMES PVT.LTD.) AND FORM 1 (IN THE CASE OF HAR SHAD M.SHUKLA) BEFORE US AND SUBMITTED THAT FORM 3 IS AWAITED FROM THE INCOME TAX OFFICE. ACCORDINGLY, THE LD. COUNSELS FOR THE ASSES SEES AT THE OUTSET HAVE SUBMITTED THAT THE ASSESSEE(S) DOES NOT SEEK T O PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILING VS V SCHEME. CONSEQUENTLY, THE LD. ARS REQUESTED TO PASS THE CON DITIONAL FOR THE WITHDRAWAL OF APPEALS. REFERENCE WAS ALSO MADE TO W RITTEN REQUEST IN THIS REGARD. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEES. 4. IN THE LIGHT OF ORAL/WRITTEN REQUEST MADE ON BEH ALF OF THE ASSESSEES, THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE(S) FAILS TO AVAIL THE BENEFIT O F VSV SCHEME FOR ANY BONA-FIDE REASONS, THEN THE ASSESSEE(S) CONCERNED W ILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEAL(S) FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. ITA NO.2259/AHD/2018-AY 2013-14 PAWAN INFRAHOMES P.LTD. VS. DCIT IT(SS)A NO.232/AHD/2014-AY 2003-04& ITA NO.1240/AHD/2014-AY 2005-06 HARSHAD M.SHUKLA VS. ACIT -3- 5. IN THE RESULT, APPEALS FILED BY THE ASSESSEE(S) ARE DISMISSED AS WITHDRAWN. THIS ORDER PRONOUNCED IN OPEN COURT ON 06 / 04/2021 SD/- SD/- ( AMARJIT SINGH ) ( MAHAVIR PR ASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 06/ 04 /2021 . . , .'. ./ T.C. NAIR, SR. PS ! ' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. #$#%& ' / CONCERNED CIT 4. ' ( ) / THE CIT(A)-2, VADODARA/THE CIT(A)-IV, AHD 5. *+, ''%& , %& , $ / DR, ITAT, AHMEDABAD 6. ,/0 1 / GUARD FILE. / BY ORDER, * ' //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 01.4.2021 (AS PER VSV-SCHEME FORMAT) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 05.04.2021 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.7.4.21 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7.4.21 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