ACIT, Central Circle-2(1), Ahmedabad V. Smt. Manisha C Purohit, Ahmedabad

ITSSA 25/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4764 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 27 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 04-05-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 07-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA
• Section: 143(3); 5(2); 153A; 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUN TANT MEMBER THE ACIT, CENTRAL CIRCLE-2(1), AHMEDABAD (APPELLANT) VS SMT. MANISHA C. PUROHIT 17, RAJIE EMERALDS, NR. GALA GYMKHANA ROAD, BOPAL, DASCROI, AHMEDABAD-380058 PAN: AZBPP7677C (RESPONDENT) REVENUE BY: SHRI R.R. MAKWANA, SR. D.R. & SHRI VINOD TANWANI, CIT-D.R. ASSESSEE BY: WITHDRAWAL APPLICATION DATE OF HEARING : 22-04-2021 DATE OF PRONOUNCEMENT : 04-05-20 21 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- BOTH THE APPEALED FILED BY REVENUE FOR A.Y. 2010-11 & 2011-12, ARISE FROM ORDER OF THE CIT(A)-12, AHMEDABAD DATED 24-12-2018, IN PROCEEDINGS UNDER SECTION 143(3) R.W.S. 153A OF THE INCOME TAX ACT, 1 961; IN SHORT THE ACT. 2 THE ASSESSEE FILED WRITTEN SUBMISSION DATED 12-04- 2021 TO DROP THE PROCEEDINGS AND WITHDRAW THE APPEALS FOR A.Y. 2010- 11 AND 2011-12 VIDE IT(SS)A NO. 25 & 26/AHD/2019 ASSESSMENT YEAR 2010-11 & 2011-12 I.T(SS)A NOS. 25 & 26/AHD/2019 A.Y. 2010-11 & 2011-12 PAGE NO ACIT VS. SMT. MANISHA C. PUROHIT 2 IT(SS)A NOS. 25 AND 26/AHD/2019 ON THE GROUND THAT HE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020. IN THIS CONNECTION, THE ASSESSEE HAS MENTIONED THAT HE HAS ALREADY RECEIVED AN ORDER FOR FULL LAND FINAL SETTLEMENT OF TAX ARREARS IN FORM 5 UNDER SECTION 5(2) READ WITH SECT ION 6 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND ALSO ENCLOSED THE COPIES O F FORM 5. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTAN CES NARRATED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION AND APPLICATIO N OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEALS A REFERENCE HAS BEEN MAD E IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME, 20 20 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF THE PROVISIO N MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD, THE AFORESAID R EQUEST FOR WITHDRAWAL OF APPEALS TO AVAIL THE VSV SCHEME, 2020 IN ACCORDANCE WITH LA W IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE S AID SCHEME, THEN, THE ASSESSEE WILL BE AT LIBERTY TO FILE THE MISCELLANEOUS APPLIC ATION TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE A RE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 04-05-2021 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 04/05/2021 I.T(SS)A NOS. 25 & 26/AHD/2019 A.Y. 2010-11 & 2011-12 PAGE NO ACIT VS. SMT. MANISHA C. PUROHIT 3 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,