Jignesh Bharatbhai Bhatt, Mehsana V. The DCIT, Central Circle-2(2), Ahmedabad

ITSSA 493/AHD/2019

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8360 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 24 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 16-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2015-2016
• Appeal Filed On: 22-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपील य अ धकरण, अहमदाबाद यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S . N o . A p p e a l A . Y . A p p e l l a n t ( P A N N O . ) R e s p o n d e n t A . R . ( S h r i ) 1 . I T ( S S ) A N o . 4 9 3 / A h d / 2 0 1 9 2 0 1 5 - 1 6 J i g n e s h B h a r a t b h a i B h a t t ( A G Q P B 3 3 9 1 K ) D C I T C e n t r a l C i r . 2 ( 2 ) , A h m e d a b a d P a r i m a l s i n h P a r m a r 2 . I T ( S S ) A N o . 4 9 4 / A h d / 2 0 1 9 2 0 1 6 - 1 7 J i g n e s h B h a r a t b h a i B h a t t (A G Q P B 3 3 9 1 K ) D C I T C e n t r a l C i r . 2 ( 2 ) A h m e d a b a d - d o - Revenue by : Shri Purushottam Kumar, Sr. D.R. स ु नवाई क तार ख / D a t e o f H e a r i n g 12/11/2021 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t 17/11/2021 आदेश/O R D E R PER MS. MADHUMITA ROY, JM: T h e c a p t i o n e d t w o a p p e a l s a r i s e f r o m t h e r e s p e c t i v e o r d e r s o f t h e C o m m i s s i o n e r o f In c o m e T a x ( A p p e a l s ) ( ‘ C IT ( A ) ’ ) a g ai n s t d i f f e r e n t a s s e s s m e n t ye a r s . 2 . T h e c a p t i o n e d a s s e s s e e s h a v e s o u g h t t o w i t h d r a w t h e a p p e a l s l i s t e d a b o v e o n t h e g r o u n d t h a t t h e y h a v e o p t e d t o a v a i l be n e f i t s o f ‘ V i v a d s e V i s h w a s S c h e m e , 2 0 2 0 ’ ( V S V ) . W h e n t h e m a t t e r w a s ca l l e d f o r h e a r i n g , t h e l d . c o u n s e l s f o r t h e a s s e s s e e a t t h e o u t s e t h a ve s u b m i t t e d t h a t t h e y d o n o t s e e k t o p u r s u e t h e s a i d a p p e a l s o w i n g t o e x e r c is e o f o p t i o n f o r a v a i l i n g V S V S c h e m e a n d c o n s e q u e n t l y r e q u e s t e d t h a t t h e i r a p p l i c a t i o n s f o r w i t h d r a w a l o f a p p e a l s m a y p l e a s e b e gr a n t e d . Re f e r e n c e w a s a l s o m a d e t o w r i t t e n r e q u e s t s i n t h i s r e g a r d . I T ( S S ) A N o s . 4 9 3 & 4 9 4 / A h d / 1 9 A . Y s . 2 0 1 5 - 1 6 & 2 0 1 6 - 1 7 - 2 - 3 . T h e l d . D e p a r t m e n t a l R e p r e s e n t a t i v e f o r t h e R e v en u e s t a t e d t h a t h e h a s n o o b j e c t i o n t o w i t h d r a w t h e a p p e a l s i n t h e c i rc u m s t a n c e s n a r r a t e d o n b e h a l f o f t h e a s s e s s e e . 4 . In t h e l i g h t o f o r a l / w r i t t e n r e q u e s t s m a d e o n b eh a l f o f t h e c a p t i o n e d p a r t i e s , a l l t h e a p p e a l s a r e d i s m i s s e d a s w i t h d r a w n . H o w e v e r , i n t h e e v e n t , t h e a s s e s s e e f a i l s t o a v a i l t h e b e n e fi t o f V S V S c h e m e f o r a n y b o n a f i d e r e a s o n s , t h e n t h e a s s e s s e e c o n c e r n e d wi l l b e a t l i b e r t y t o s e e k r e s t o r a t i o n o f o r i gi n a l a p p e a l s f o r h e a r i n g b ef o r e IT A T i n a c c o r d a n c e w i t h l a w . 5 . In t h e r e s u l t , a l l c a p t i o n e d a p p e a l s a r e d i s m i s se d a s w i t h d r a w n . Sd/- Sd/- (PR ADI P KUM AR KEDIA) (MADHUM ITA R OY) ACC OUNTANT MEMB ER JUDICI AL MEMB ER A h m e d a b a d : D a t e d 1 7 / 1 1 / 2 0 2 1 TRUE COPY TANMAY आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. राज व / Revenue 2. आवेदक / Assessee 3. संबं धत आयकर आय ु "त / Concerned CIT. आयकर आय ु "त- अपील / CIT (A) 5. )वभागीय ,-त-न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाइल / Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद । 1 . D a t e o f d i c t a t i o n o n 1 5 . 1 1 . 2 0 2 1 A s p e r V S V A F o r m a t 2 . D a t e o n w h i c h t h e t y p e d d r a f t i s p l a c e d b e f o r e t he D i c t a t i n g M e m b e r 1 5 . 1 1 . 2 0 2 1 3 . D a t e o n w h i c h t h e a p p r o v e d d r a f t c o m e s t o t h e S r .P . S . / P . S . . 1 1 . 2 0 2 1 4 . D a t e o n w h i c h t h e f a i r o r d e r i s p l a c e d b e f o r e t h e D i c t a t i n g M e m b e r f o r p r o n o u n c e m e n t . 1 1 . 2 0 2 1 5 . D a t e o n w h i c h t h e f a i r o r d e r c o m e s b a c k t o t h e S r. P . S . / P . S 1 7 . 1 1 . 2 0 2 1 6 . D a t e o n w h i c h t h e f i l e g o e s t o t h e B e n c h C l e r k 1 7 . 1 1 . 2 0 2 1 7 . D a t e o n w h i c h t h e f i l e g o e s t o t h e H e a d C l e r k ... ... ... .... 8 . T h e d a t e o n w h i c h t h e f i l e g o e s t o t h e A s s t t . R e gi s t r a r f o r s i g n a t u r e o n t h e o r d e r ... ... ... ... ... ... ... ... 9 . D a t e o f D e s p a t c h o f t h e O r d e r ... ... ... This Order pronounced on 17/11/2021