Shri Rohit R. Gupta, Lukhnow V. The DCIT, Central Circle-2(2), Ahmedabad

ITSSA 505/AHD/2019

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4694 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 1 month(s) 18 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 12-12-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 04-12-2023
• Assessment Year: 2005-2006
• Appeal Filed On: 24-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I .T ( S S) .A . No .5 05 / Ah d/ 20 19 ( A s se ss m e nt Y e a r : 20 05- 0 6 ) Sh r i R o hi t R . G up t a, 12, C h a nd r a lo k , A li g an j , Luc k n o w - 2 2 6 02 4 V s . D e pu t y C o m mi s s io ne r o f I nc o me Ta x , C e n tr a l C ir cle -2 (2 ) , A h me da ba d [P AN N o. A H G P G 7 4 5 7C ] (Appellant) .. (Respondent) Appellant by : Withdrawal Application Respondent by: Shri Darsi Suman Ratnam, CIT D.R. D a t e of H ea r i ng 05.12.2023 D a t e of P r o no u n ce me nt 13.12.2023 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal)-7, (in short “Ld. CIT(A)”), Ahmedabad in Appeal No. CIT(A)7/534/1016-17 vide order dated 31.07.2019 passed for Assessment Year 2005-06. 2. Before us the Counsel for the assessee filed letter dated 26.11.2022 to withdraw the appeal in view of the fact that the assessee has approached the Income Tax Department under the Vivad Se Vishwas Scheme, 2022 (in short “VSVS”) and the application filed by the assessee has also been approved by the PCIT, Ahmedabad. 3. In response, the Ld. D.R. vide letter dated 06.11.2023 filed Form No. 5 indicating full and final settlement of tax years pertaining to A.Y. 2005-06 under the VSVS. Accordingly, vide the aforesaid letter, Department submitted IT(SS)A No.505/Ahd/2019 Shri Rohit R. Gupta vs. DCIT Asst.Year –2005-06 - 2– that it does not have any objection against withdrawal of the above appeal by the assessee. Accordingly, the appeal of the assessee is dismissed as withdrawn. 4. In the result, the appeal of the assessee is dismissed as withdrawn. This Order pronounced in Open Court on 13/12/2023 Sd/- Sd/- (ANNAPURNA GUPTA) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 13/12/2023 TANMAY, Sr. PS TRUE COPY आदेश क त ल प अ े षत/ Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 07.12.2023 2. Date on which the typed draft is placed before the Dictating Member 07.12.2023 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S 11.12.2023 5. Date on which the fair order is placed before the Dictating Member for pronouncement .12.2023 6. Date on which the fair order comes back to the Sr.P.S./P.S 13.12.2023 7. Date on which the file goes to the Bench Clerk 13.12.2023 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................