Shri Ashokbhai Vijaysinh Barot, Mehsana V. The Dy.CIT., Cent.Circle-1(3), Ahmedabad

ITSSA 283/AHD/2011

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7989 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 year(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 23-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 23-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTA NT MEMBER SL. NO. APPEAL IT(SS)A/ITA A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1 IT(SS)A 283/AHD/2011 2005 - 06 SHRI ASHOKBHAI V . BAROT (ABAPB7957N) DCIT, CC - 1(3), ABAD SHRI S.N. DIVATIA SHRI VIRENDRA OJHA 2 IT(SS)A 284/AHD/2011 2007 - 08 SHRI ASHOKBHAI V . BAROT (ABAPB7957N) DCIT, CC - 1(3), ABAD SHRI S.N. DIVATIA SHRI VIRENDRA OJHA 3 IT(SS)A 285/AHD/2011 2005 - 06 SHRI ASHOKBHAI V. BAROT (ABAPB7957N) DCIT, CC - 1(3), ABAD SHRI S.N. DIVATIA SHRI VIRENDRA OJHA 4 IT(SS)A 1504/AHD/2013 2005 - 06 SHRI ASHOKBHAI V. BAROT (ABAPB7957N) DCIT, CC - 1(3), ABAD SHRI S.N. DIVATIA SHRI VIRENDRA OJHA 5 ITA 1002/AHD/2006 2000 - 01 NIRMA LTD., ABAD (AAACN5350K) ACIT, CC - 1(1), ABAD SHRI BANDISH SOPARKAR SHRI VIRENDRA OJHA DATE OF HEARING : 22-03-2021 DATE OF PRONOUNCEMENT : 23-03-20 21 /ORDER PER BENCH:- THESE FIVE APPEALS FILED BY TWO 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. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COU NSELS FOR THE ASSESSEES AT THE I.T(SS)A/ITA NOS. 283 TO 285/AHD/2011,1504/AHD/2013 & 1002/AHD/2006 PAGE NO SHRI ASHOKBHAI V. BAROT VS. DCIT & NIRMA LTD. VS. A CIT 2 OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURS UE THE SAID APPEALS AND REQUESTED THAT THEIR 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 CIRCUMSTAN CES NARRATED ON BEHALF OF THE ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS. A REFERENCE HAS BEEN M ADE 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 EQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2 020 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED U N-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESSEES WILL BE AT LIBERTY TO F ILE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL S WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE FIVE APPEALS FILED BY TWO DIFFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 23-03-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 23/03/2021 / COPY OF ORDER FORWARDED TO:- I.T(SS)A/ITA NOS. 283 TO 285/AHD/2011,1504/AHD/2013 & 1002/AHD/2006 PAGE NO SHRI ASHOKBHAI V. BAROT VS. DCIT & NIRMA LTD. VS. A CIT 3 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,