Dipakganeshkumar R. Patel, Mehsana V. The DCIT, Central Circle-2(3), Ahmedabad

ITSSA 393/AHD/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5311 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 15 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 23-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 07-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 153A

Judgement Text

, ‘B’ । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMEBR आयकर अपील (एस. एस.) सं./I.T(SS) .A. No. 393/Ahd/2019 ( Assess ment Ye ar : 2011-12) Di gn es hk u mar R . Pat el 5, Ra jh an s So ci et y, Dh ar oi Co lo n y R oad , Vi sn aga r, Ma he san a / V s . Th e Dy . Co mmi s si on er of In co me T ax Ce ntr al C ir cle -2 (3 ), Ah me da bad यी लेख सं./जीआइआर सं./P A N / G IR N o . : A S C P P 6 3 5 3 R (अपील Appellant) . . ( य / Respondent) अपील र से/Appellant by : Ms . As tha Man ia r, A. R. य क र से / Respondent by : Shri Sanjay Agarwal, CIT.D.R. स क र!ख D a t e o f H e a r i n g 24/01/2022 "#$% क र!ख /D a t e o f P r o n o u n c e m e n t 24/01/2022 ORDER PER MAHAVIR PRASAD, JM: The captioned appeal has been filed at the instance of the assessee against the order of the Co mmissioner of Inco me Tax (Appeals)-12, Ahmedabad (‘CIT(A)’ in short), dated 14.06.2019 arising in the assess ment order IT(SS)A No. 393/Ahd/2019 (Digneshkumar R. Patel vs. DCIT ) AY 2011-12 - 2 - dated 30.12.2018 passed by the Assessing Officer (AO) under s. 153A r.w.s. 143(3) of the Inco me Tax Act, 1961 (the Act) concerning AY. 2011-12. 2. The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of ‘Vivad se Vishwas Sche me, 2020’ (VSV). When the matter was called for hearing, the ld. counsel for the assessee at the outset has sub mitted that he does not seek to pursue the said appeal owing to exercise of option for availing VSV Sche me and consequently requested that his application for withdrawal of appeal may please be granted. Reference was also made to written requests in this regard. 3. The ld. Depart mental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circu mstances narrated on behalf of the assessee. 4. In the light of written/oral request made on behalf of the captioned assessee, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Sche me for any bonafide reasons, then the assessee concerned will be at liberty to IT(SS)A No. 393/Ahd/2019 (Digneshkumar R. Patel vs. DCIT ) AY 2011-12 - 3 - seek restoration of original appeal for hearing before ITAT in accordance with law. 5. In the result, the captioned appeal is dis missed as withdrawn. Sd/- Sd/- ( ANNAP URNA GUPTA) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 24/01/2022 S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- &. र ज / Revenue 2. आ ेदक / Assessee ). सं*ं+, आयकर आय - / Concerned CIT 4. आयकर आय - - अपील / CIT (A) 0. 1 2 3ीय 4 4 +,5 आयकर अपील!य अ+,कर%5 अ67द * द / DR, ITAT, Ahmedabad 8. 3 9: ; इल / Guard file. By order/आदेश से5 उप/स6 यक पंजीक र आयकर अपील!य अ+,कर%5 अ67द * द । This Order pronounced in Open Court on 24/01/2022