Shri Jigneshbhai Govindbhai Patel, Ahmedabad V. The Dy. Commissioner of Income Tax, Central Circle-1(2), Ahmedabad

ITSSA 303/AHD/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4790 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 11 month(s) 28 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 19-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 21-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13; 22

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER S.NO APPEAL A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. 1 IT(SS) A NO. 303/AHD/2016 2012-13 SHRI JIGNESHBHAI GOVINDBHAI PATEL (ABRPP9258M) DCIT, CENTRAL CIRCLE -1(2), AHMEDABAD SHRI RAJIV RAVANI 2-3 IT(SS)A NOS. 387 & 388/ AHD/2019 2012-13 & 2013- 14 SHRI JAGDISH CHANDRA R. AGRAWAL (ABKPA0517H) DCIT, CENTRAL CIRCLE -2(1), AHMEDABAD SHRI S. L. PODDAR 4 ITA NO. 2184/ AHD/2017 2013-14 SMT. RINA CHIRAGBHAI SHETH (AEXPS4617N) ITO, WARD 4(2)(5), AHMEDABAD SHRI K. C. THAKER 5 IT(SS)A NO. 150/AHD/2014 2009-10 SMT. KAJAL CHIMANLAL BATHEJA (AAOPL2763K) DCIT, CENTRAL CIRCLE-1(3), AHMEDABAD SHRI BANDISH SOPARKAR 6 ITA NO. 1289 /AHD/2019 2014-15 CHIRIPAL INDUSTRIES LIMITED (AAACC8513B) DCIT, CIRCLE - 1(1)(2), AHMEDABAD SHRI GAURAV NAHATA 7 ITA NO. 3149 /AHD/2016 2014-15 SHYAMLAL H. GUPTA (ADIPS2182A) DCIT, CENTRAL CIRCLE -1(4), AHMEDABAD SHRI B. R. POPAT 8 ITA NO. 2210 /AHD/2018 2014-15 JAGDISH J BHATIA HUF (AAEHJ4699C) ITO, WARD - 1(2)(2), AHMEDABAD SHRI S. N. DIVATIA 9 ITA NO. 633 /AHD/2018 2013-14 PRANAY VINAYCHAND SHAH (AOKPS1905E) ITO, WARD - 2(2), BHAVNAGAR SHRI MUKUND BAKSHI 10 ITA NO. 1165 /AHD/2019 2008-09 SHRI CHIMANLAL HARGOVINDBHAI SONI (AJKPS6990C) ACIT, CIRCLE 1(1)(1), VADODARA URVASHI SHODHAN 11 ITA NO. 230 /AHD/2018 2011-12 M/S. M. R. ORGANISATION (AAGFM2546P) ITO, WARD- 5(2)(5), AHMEDABAD SHRI D. K. PARIKH 12 ITA NO. 1665 /AHD/2018 2015-16 VIVEK PRAHLADBHAI PATEL (ADIPP7019D) ACIT, CIRCLE 3(3), AHMEDABAD NONE IT(SS)A NO. 303/AHD/16 & 23 ORS. - 2 - 13 ITA NO. 2623 /AHD/2017 2013-14 SHRI SUJIT J BHAYANI (ABWPB6663R) DY. CIT, CIRCLE 2(1)(1) , VADODARA SHRI MANISH J. SHAH 14-15 ITA NOS. 3147 & 2934/AHD/ 2016 2003-04 JAIHIND PROJECTS LTD. (AACJ9366R) DCIT, CIRCLE 2(1)(2), AHMEDABAD NONE 16 ITA NO. 1137 /AHD/2019 2014-15 MADAN RANULAL CHOPRA (AFXPC6731Q) ITO, WARD - 3(2)(8), AHMEDABAD NONE 17 ITA NO. 681/AHD/2016 2008-09 CLUSTER JEWELLERY LIMITED (AACCC4432B) ITO, WD-1(3) [AS PER NEW JURISDICTION ITO, WARD - 1(1)(3)] AHMEDABAD SHRI ASEEM L. THAKKAR 18 ITA NO. 959/AHD/2019 2014-15 VINODKUMAR MAHENDRAKUMAR AGARWAL (ABKPA0685N) ITO, WARD 5(3)(5), AHMEDABAD DIVYA S. AGRAWAL 19-20 ITA NOS. 125 & 175/AHD/19 2014-15 & 2015- 16 OTSUKA PHARMACEUTICAL INDIA PVT. LTD. (AAFCC0602G) DCIT, CIRCLE- 3(1)(1), AHMEDABAD ASSESSEE 21 ITA NO. 1423 /AHD/2019 2011-12 BHAWESH KHUSHAL THAKKAR (AIGPT9084R) ITO, WARD- 3(2)(6), AHMEDABAD BHAWESH KHUSHAL THAKKAR 22 ITA NO. 960 /AHD/2019 2015-16 PRABHADEVI VINODKUMAR AGARWAL (ABDPA0218Q) ITO, WARD 5(3)(4), AHMEDABAD SHRI S. V. AGRAWAL 23 ITA NO. 1814 /AHD/2018 2014-15 SHRI DHANRAJ POONAMCHAND VEENA (AETPV2077D) ITO, WARD 3(3)(1), AHMEDABAD SHRI MANISH J SHAH 24 ITA NO. 1755 /AHD/2019 2013-14 KULDEEP G. NAHAR (AATPN8110B) ITO, WARD 4(2)(2), AHMEDABAD SHR O. T. BAJAJ REVENUE BY : SHRI VIDHYUT TRIVEDI, SR. D.R. / DATE OF HEARING 14/10/2020 / DATE OF PRONOUNCEMENT 19/10/2020 IT(SS)A NO. 303/AHD/16 & 23 ORS. - 3 - / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED TWENTY FOUR APPEALS ARISE FROM THE RE SPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A )) AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL B ENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHEN THE MATTER WAS C ALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAV E SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCI SE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. R EFERENCE 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 APPEALS IN THE CIR CUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BE HALF OF THE CAPTIONED PARTIES, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEF IT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED W ILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BE FORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, ALL CAPTIONED APPEALS ARE DISMISS ED AS WITHDRAWN. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 19/10/2020 THIS ORDER PRONOUNCED ON 19/10/2020 IT(SS)A NO. 303/AHD/16 & 23 ORS. - 4 - S. K. SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! ! ' / CONCERNED CIT 4 ! ! '- / CIT (A) )*+,!-.. / ! ! /01 / DR, ITAT, AHMEDABAD 2,34 / GUARD FILE. BY ORDER / / /0! ! ! /01