The ACIT, Central Circle-1(3), Ahmedabad V. Salasar Laminates Pvt.Ltd., Ahmedabad

ITSSA 238/AHD/2012

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0922 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 02-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 31-01-2020
• Assessment Year: 2006-2007
• Appeal Filed On: 23-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER S. NO. ITA/IT(SS)A NO. A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1. 238/AHD/2012 2006-07 ACIT SALASAR LAMINATES PVT. LTD. (AACCM7891E) S. N. SOPARKAR WITH URVASHI SODHAN O. P. SHARMA 2. 239/AHD/2012 2007-08 ACIT SALASAR LAMINATES PVT. LTD. (AACCM7891E) -DO- -DO- 3. 949/AHD/2014 2005-06 SALASAR LAMINATES PVT. LTD. (AACCM7891E) DCIT CIR.8 AHMEDABAD -DO- -DO- 4. 473/AHD/2014 2008-09 SALASAR LAMINATES PVT. LTD. (AACCM7891E) DCIT CIR.8 AHMEDABAD -DO- -DO- 5. 244/AHD/2012 2006-07 SALASAR LAMINATES PVT. LTD. (AACCM7891E) DCIT, CIR.1(3), AHMEDABAD -DO- -DO- 6. 245/AHD/2012 2007-08 SALASAR LAMINATES PVT. LTD. (AACCM7891E) DCIT, CIR.1(3), AHMEDABAD -DO- -DO- 7. 177/AHD/2012 2007-08 RUCHIRA V. AGARWAL (ABYPP2242G) DCIT CENTRAL CIR. 1(3), AHMEDABAD -DO- -DO- 8. 178/AHD/2012 2008-09 RUCHIRA V. AGARWAL (ABYPP2242G) DCIT CENTRAL CIR-1(3), AHMEDABAD -DO- -DO- 9. 179/AHD/2012 2009-10 RUCHIRA V. AGARWAL (ABYPP2242G) DCIT, CENTRAL CIR.-1(3), AHMEDABAD -DO- -DO- 10. 191/AHD/2012 2007-08 VANITA V. AGARWAL (ADGPA1150J) DCIT, CENTRAL CIR.1(3), AHMEDABAD -DO- -DO- 11. 192/AHD/2012 2008-09 VANITA V. AGARWAL (ADGPA1150J) DCIT, CENTRAL CIR.1(3), AHMEDABAD -DO- -DO- 12. 197/AHD/2012 2009-10 ARVINDKUMAR D. AGARWAL (AAEPA6024G) DCIT, CENTRAL CIR.1(3), AHMEDABAD -DO- -DO- DATE OF HEARING : 02-03-2021 DATE OF PRONOUNCEMENT : 02-03-2021 I.T.A/IT(SS)A NOS. 238/AHD/2012 & 11 OTHERS PAG E NO. 2 /ORDER PER BENCH:- THESE TWELVE APPEALS FILED BY DIFFERENT ASSESSEES, ARISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 1961; IN SHORT THE ACT. 2. THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHD RAW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VI VAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEEES HAVE A LSO ENCLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE APPLICATIONS FILED BY THE ASSESSEES UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COU NSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURS UE THE SAID APPEALS SINCE THEIR APPLICATIONS UNDER VIVAD SE VISHWAS SCHEME, 2 020 HAVE BEEN APPROVED BY THE INCOME TAX DEPARTMENT AND REQUESTED THAT THE IR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMS TANCES NARRATED ON BEHALF OF THE ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAVE BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BE EN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHW AS SCHEME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF T HE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD , THE AFORESAID REQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2020 IN I.T.A/IT(SS)A NOS. 238/AHD/2012 & 11 OTHERS PAG E NO. 3 ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN- RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE TWENTY ONE APPEALS OF THE DIFFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 02-03- 2021 SD/- SD/- (AMARJIT SINGH) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 02/03/2021 TRUE COPY / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT(A) 5 . DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / , STRENGTHENED PREPARATION & DELIVERY OF ORDERS IN TH E ITAT 1) DATE OF DICTATION 02/03/2021 2) DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER & OTHER MEMBER /03/2021 3) DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . P.S./P.S. /0 3 /20 2 1 4) DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT /03/2021 5) DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S. /03 / 20 2 1 6) DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 02 /0 3 /20 2 1 7) DATE ON WHICH THE FILE GOES THE HEAD CLERK 8) DATE ON WHICH THE FILE GOES TO THE ASSISTANT REG ISTRAR FOR SIGNATURE ON THE ORDER 9) DATE OF DISPATCH OF THE ORDER