Hansaben Maheshkumar Thakker, Ahmedabad V. DCIT, Central Circle-1(1), Ahmedabad

ITSSA 234/AHD/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4820 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 16 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 13-05-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 27-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P SHARMA
• Assessee Lawyers: MEHUL THAKKAR R
• Section: 143(3)

Judgement Text

, C IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER I.T.(SS).A. NO. 234/AHD/2018 ( ASSESSMENT YEAR : 2012-13) HANSABEN MAHESHKUMAR THAKKER 28/325, SHIVSHAKTI APARTMENT, OPP: AKBARNAGAR, NAVA VADAJ, AHMEDABAD / VS. D.C.I.T. CENTRAL CIRCLE -1(1), AAYKARBHAVAN, ASHRAM ROAD, AHMEDABAD ./ ./ PAN/GIR NO. : AEUPT3253N ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI MEHUL THAKKAR.R. / RESPONDENT BY : SHRI O. P. SHARMA, CIT.D.R. DATE OF HEARING 13/05/2021 !'# / DATE OF PRONOUNCEMENT 13/05/2021 / O R D E R PER BENCH : THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)-11, AHMEDABAD (CIT(A) IN SHORT), DATED 11.06.2018 ARISING IN THE ASSESSMENT ORDER DATED 26.02.2015 PA SSED BY THE ASSESSING OFFICER (AO) UNDER S. 143(3) R.W.S. 153A( 1)(B) OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING AY 2012-1 3. IT(SS)A NO. 234/AHD/18 [HANSABEN M. THAKKER VS. DCIT] A.Y. 2012-13 - 2 - 2. THE CAPTIONED ASSESSEE HAS SOUGHT TO WITHDRAW TH E APPEAL LISTED ABOVE ON THE GROUND THAT ASSESSEE HAS OPTED TO AVAI L BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WA S CALLED FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE AT THE OU TSET HAS SUBMITTED THAT HE DOES NOT SEEK TO PURSUE THE SAID APPEAL OWI NG TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQ UESTED THAT HIS APPLICATION FOR WITHDRAWAL OF APPEAL MAY PLEASE BE GRANTED. REFERENCE 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 APPEAL IN THE C IRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF WRITTEN REQUEST MADE ON BEHALF O F THE CAPTIONED ASSESSEE, THE APPEAL IS DISMISSED AS WITHDRAWN. HO WEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF V SV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEF ORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE CAPTIONED APPEAL IS DISMISSED AS WITHDRAWN. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 13/05/2021 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD THIS ORDER PRONOUNCED ON 13/05/2021 IT(SS)A NO. 234/AHD/18 [HANSABEN M. THAKKER VS. DCIT] A.Y. 2012-13 - 3 - 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56)