Shri Mavjibhai Haribhai Desai(Rabari), Gandhinagar V. The Income tax Officer,Ward-3, Mehsana

ITSSA 24/AHD/2013

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5745 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 year(s) 1 month(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 04-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 18-03-2020
• Assessment Year: 2008-2009
• Appeal Filed On: 03-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 153

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL , D BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV , VICE PRESIDENT AND SHRI WASEEM AHMED , ACCOUNTANT MEMBER ./ IT (SS) A NO. 24/AHD/2013 / ASSTT. YEAR: 2008 - 2009 JAYENDRABHAI MAVJIBHAI DESAI (RABARI) , LEGAL HEIR OF LATE MAVJIBHAI HARIBHAI DESAI (RABARI) , AT & PO. VADSAR, TA. KALOL, , DIST. GANDHIBNAGAR - 382721 . PAN : AUQPR1853G VS. INCOME TAX OFFICER , WARD - 3 , MEHSANA . (APPLICANT) ( RESPON D ENT ) ASSESSEE BY : SHRI S.N. SOPARKAR , SR. ADVOCATE WITH SHRI PARIN SHAH, A.R REVENUE BY : SHRI MOHD USMAN, CIT .D. R / DATE OF HEARING : 0 4 / 02 / 2021 / DATE OF PRONOUNCEMENT: 04 / 02 /2021 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE A GAINST THE ORDER OF THE LEARNED COMM ISSIONER OF INCOME TAX (APPEALS) GANDHINAGAR , DATED 08/10/2012 ARISING IN THE MATTER OF ASSESSMENT ORDER PASSED UNDER S. 153 C R.W.S IT (SS) A NO.24/AHD/2013 ASSTT. YEAR 2008 - 09 2 143(3) OF THE INCOME TAX ACT, 1961 ( HERE - IN - AFTER REFERRED TO AS 'THE ACT') RELEVANT TO THE ASSESSMENT YEAR 2008 - 20 09 . 2. WHEN THE MATTER WAS CALLED FOR HEARING, IT IS NOTICED THAT THE ASSESSEE HAS FILED A LETTER DATED 04/02/2021 STATING THAT THE ASSESSEE WANTS TO RESOLVE THE ISSUE WITH THE DEPARTMENT B Y AVAILING BENEFIT UNDER VIVAD SE VISHWAS SCHEME, AND THEREFORE THE APPEAL OF THE ASSESSEE REQUIRED TO BE WITHDRAWN IN TERMS OF SCHEME. THE ASSESSEE HAS FILED COPY OF FORM NO.3 BEING THE CERTIFICATE ISSUE UNDER SECTION 5(1) OF THE DIRECT TAX VIVAD SE VISHW AS ACT, 2020. THE LD.D.R HAS NO OBJECTION IF THE APPEAL OF THE ASSESSEE IS TREATED TO BE WITHDRAWN IN TERMS OF THE SCHEME OPTED BY THE ASSESSEE. 3. IN THE LIGHT OF THE ABOVE SUBMISSION MADE BY THE ASSESSEE, WE FIND NO REASON TO KEEP PENDING THE APPEAL OF THE ASSESSEE BEFORE THE TRIBUNAL. ACCORDINGLY THE APPEAL OF THE ASSESSEE STANDS DISMISSED. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE WILL BE AT LIBERTY TO SEEK RESTORATION OF O RIGINAL APPEAL FOR ADJUDICATION BEFORE THE ITAT IN ACCORDANCE WITH LAW. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED UNDER VSV SCH E ME. O RDER PRONOUNCED IN THE COURT ON 04 /02 / 2021 AT AHMEDABAD. SD/ - SD/ - (RAJPAL YADAV ) (WASEEM AHMED) VICE PRESIDENT ACCOUNTANT MEMBER (TRUE COPY) A HMEDABAD; DATED 04 / 02 /2021 M ANISH