The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot V. M/s. Silvenia Ceramics Pvt. Ltd. , Morbi

ITSSA 80/RJT/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6809 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 08-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 16-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 43; 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT ME MBER S L . NO. APPEAL ITA/IT(SS)A A.Y. APPELLANT (PAN NO . IF APPLICABLE) RESPONDENT (PAN NO. IF APPLICABLE) A.R. D.R. 1 IT(SS)A 80/RJT/2017 2008 - 09 DCIT C.C.1, RAJKOT M/S. SILVENIA CERAMICS P. LTD. (AAHCS3390P) SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 2 ITA 239/RJT/2016 2011 - 12 SH. VIJAY T. CHANDANI (HUF), (AABHC4484M) PR. CIT, JAMNAGAR SHRI M.J. RANPURA SHRI OM PRAKASH SINGH 3 ITA 60/RJT/2018 2008 - 09 SHRI NARENDRA C. AKBARI KALAVAD (AHNPA8658E) ITO, WD - 3(2), JAMNAGAR SHRI D.M. RINDANI SHRI S.N. KABRA 4 IT(SS)A 90/RJT/2017 2007 - 08 M/S. DEEKAY PINE BOARD PVT. LTD. (AABCD4974G) ACIT, CC - 2, RAJKOT SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 5 IT(SS)A 91/RJT/2017 2008 - 0 9 M/S. DEEKAY PINE BOARD PVT. LTD. (AABCD4974G) ACIT, CC - 2, RAJKOT SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 6 IT(SS)A 92/RJT/2017 2009 - 10 M/S. DEEKAY PINE BOARD PVT. LTD. (AABCD4974G) ACIT, CC - 2, RAJKOT SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 7 IT(SS)A 93/RJT/2017 2010 - 11 M/S. DEEKAY PINE BOARD PVT. LTD. (AABCD4974G) ACIT, CC - 2, RAJKOT SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 8 IT(SS)A 94/RJT/2017 2011 - 12 M/S. DEEKAY PINE BOARD PVT. LTD. (AABCD4974G) ACIT, CC - 2, RAJKOT SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 9 IT(SS)A 95/RJT/2017 2007 - 08 SHRI DILIP S. KEDIA GANDHIDHAM (AFPPK1098E) ACIT, C C - 2, RAJKOT SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 10 IT(SS)A 96/RJT/2017 2008 - 09 SHRI DILIP S. KEDIA GANDHIDHAM (AFPPK1098E) ACIT, CC - 2, RAJKOT SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 11 IT(SS)A 97/RJT/2017 2009 - 10 SHRI DILIP S. KEDIA GANDHIDHAM (AFPPK1098E) ACIT, CC - 2, RAJKOT SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 12 IT(SS)A 98/RJT/2017 2010 - 11 SHRI DILIP S. KEDIA GANDHIDHAM (AFPPK1098E) ACIT, CC - 2, RAJKOT SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 13 IT(SS)A 99/RJT/2017 2011 - 12 SHRI DILIP S. KEDIA GANDHIDHAM ACIT, CC - 2, RAJKOT SHRI VIMAL DESAI SHRI OM PRAKASH I.T(SS).A NO. 80/RJT/2017 & 46 OTHERS PAGE NO DCIT VS. M/S. SILVENIA CERAMICS P. LTD. & 46 OTHER S 2 (AFPPK1098E) SINGH 14 IT(SS)A 100/RJT/2017 2012 - 13 SHRI DILIP S. KEDIA GANDHIDHAM (AFPPK1098E) ACIT, CC - 2, RAJKOT SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 15 ITA 40/RJT/2018 2014 - 15 MAHALAXMI INTERNAT IONAL (AASFM0431D) ITO, WD - 3, MORBI SHRI CHETAN AGARWAL SHRI S.N. KABRA 16 ITA 134/RJT/2018 2012 - 13 SHRI RAGHUVANSHI SARAFI SAHAKARI MANDALI LTD. (AABAS4684A) ITO, WD - 1(2)(3), RAJKOT SHRI SUMIT SINGARA SHRI S.N. KABRA 17 ITA 453/RJT/2018 2015 - 16 M/S JANA K PERFUMES (AABFJ5638G) ITO, WD - 2(1)(4), RAJKOT SHRI M.J. RANPURA SHRI S.N. KABRA 18 ITA 113/RJT/2019 2015 - 16 M/S. ISHAN INFOTECH LTD. (AAACI8683C) DCIT, CIRCLE - 1(1), RAJKOT SHRI M.J. RANPURA SHRI S.N. KABRA 19 ITA 133/RJT/2019 2013 - 14 M/S. SURAJ IMPEX (AASFS8005M) ITO, WD - 1(3), JAMNAGAR SHRI M.J. RANPURA SHRI S.N. KABRA 20 ITA 209/RJT/2017 2011 - 12 JAYESH VITTHALBHAI RADADIYA VAIBHA (AGWPR8467J) ACIT, CIRCLE - 2, RAJKOT SHRI M.J. RANPURA SHRI S.N. KABRA 21 ITA 210/RJT/2017 2012 - 13 JAYESH VITTHALBHAI RADADIYA VAIBHA (AGWPR8467J) ACIT, CIRCLE - 2, RAJKOT SHRI M.J. RANPURA SHRI S.N. KABRA 22 ITA 211/RJT/2017 2011 - 12 SHRI GIRDHARBHAI BATUKBHAI RADADIYA (AEUPR5884F) ACIT, CIRCLE - 2(1), RAJKOT SHRI M.J. RANPURA SHRI S.N. KABRA 23 ITA 239/RJT/2017 2010 - 11 DCIT, CIRCLE - 1(1), RAJKOT M/S. KASUMA AUTO ENGINEERING P. LTD. (AAACK8894R ) SHRI VIMAL DESAI SHRI OM PRAKASH SINGH 24 ITA 339/RJT/2017 2013 - 14 DCIT, CIRCLE - 1(1), RAJKOT SHRI RAMESHBHAI V. PATEL (ACWPP4691C ) SHRI MEHUL RANPURA SHRI S.N. KABRA 25 ITA 285/RJT/2018 2014 - 15 SANJAY VALLABHBHAI PATEL (HUF) (AAOHS9584F) ITO, WD - 2(10(1), RAJKOT SHRI MEHUL RANPURA SHRI S.N. KABRA 26 ITA 238/RJT/2016 2011 - 12 SHRI DILIP T. CHANDANI (HUF) (AABHC4483N) PR. CIT, JAMNAGAR SHRI M.J. RANPURA SHRI OM PRAKASH SINGH 27 ITA 128/RJT/2019 2015 - 16 K AMABHAI GANGA JIBHAI RATHOD (AGGPR0399K) DY. CIT, CIRCLE - SURENDRANAGAR SHRI S.N. DIVETIA SHRI S.N. KABRA 28 ITA 48/RJT/2020 2013 - 1 4 KAMABHAI GANGAJIBHAI RATHOD (AGGPR0399K DY. CIT, CIRCLE - SURENDRANAGAR SHRI S.N. DIVETIA SHRI S.N. KABRA 29 ITA 138/RJT/2019 2012 - 13 AJUBBHAI J. GUNJA (AJOPG9482D) ITO, WD - 1(2)(1), RAJKOT SHRI R.K. DOSHI SHRI S.N. KABRA 30 ITA 20/RJT/2019 2014 - 15 BRIJESH MANILAL MOVALIYA (AIMPM4929J) ACIT, CIRCLE - 1(2), RAJKOT SHRI R.K. DOSHI SHRI S.N. KABRA I.T(SS).A NO. 80/RJT/2017 & 46 OTHERS PAGE NO DCIT VS. M/S. SILVENIA CERAMICS P. LTD. & 46 OTHER S 3 31 ITA 61/RJT/20 20 08 - 09 SHRI MANOJ DHANJIBHAI SATANI (AEXPS2417J) ACIT, CIRCLE - 5, RAJKOT SHRI D.M. RINDANI SHRI S.N. KABRA 32 ITA 293/RJT/2019 2014 - 15 SUMANT KUMAR BAVALAL ROKAD (ADNPR4725R) ITO, WD - 4, MORBI SHRI VIMAL DESAI SHRI S.N. KABRA 33 ITA 250/RJT/2019 2011 - 12 SHR I KAILASHBA BHAVANSINH ZALA (AAQPZ7198A) ITO, WD - 1(1)(2), RAJKOT SHRI R.D. LAKHANDANI SHRI S.N. KABRA 34 ITA 249/RJT/2019 2011 - 12 SHRI BHAVANSINH PRATAPSINH ZALA (AAQPZ4351F) ITO, WD - 1(1)(2), RAJKOT SHRI R.D. LAKHANDANI SHRI S.N. KABRA 35 ITA 248/RJT/2019 2011 - 12 SHRI KRISHNABA BHAVANSINH ZALA (AAQPZ4352G) ITO, WD - 1(1)(2), RAJKOT SHRI R.D. LAKHANDANI SHRI S.N. KABRA 36 ITA 406/RJT/2018 2015 - 16 SHRI KAMLESH MOHANLAL LALCHETA (ACVPL0772H) ITO, WD - 2(3), PORBANDAR SHRI SAMIR JANI SHRI S.N. KABRA 37 ITA 56 /RJT/2018 2014 - 15 SMT. TARU LATABEN BH ARAT RAJGOR (AEFPR8240E) ITO , WARD - 2(1)(1), RAJKOT SHRI CHETAN AGARWAL SHRI S.N. KABRA 38 ITA 244/RJT/2019 2011 - 12 SHRI KISHOREBHAI MADLE ODEDARA (ABXPO0802A) DCTI, (INTL. TAX.), RAJKOT SHRI KALPESH DOSHI SHRI S.N. KABRA 39 ITA 264/RJT/2019 2014 - 15 RUSHAB ASHOK KUMAR GHADIYALI (AUFG1160Q) ITO, WD - 4, MORBI SHRI VIMAL DESAI SHRI S.N. KABRA 40 ITA 06/RJT/2019 2011 - 12 JAMN ADAS BHANJIBHAI KANSAGRA (ACYPK4220C) ITO, WD - 3(2), RAJKOT SHRI VIMAL DESAI SHRI S.N. KABRA 41 ITA 102/RJT/2018 2013 - 14 YOGESHKUMAR SHANTILAL MEHTA (ACPPM2305K) ITO, WD - 2(1)(4), RAJKOT SHRI VIMAL DESAI SHRI S.N. KABRA 42 ITA 123/RJT/2018 2014 - 15 B. DEVCHAND & SONS (AAACB8736F) ITO, WD - 2(1), JAMNAGAR SHRI DUSHYANT MAHARSHI SHRI S.N. KABRA 43 ITA 82/RJT /2018 2013 - 14 PARTH INFRASTRUCTURE P. LTD. (AADCP7427Q) DCIT, CIRCLE - 2, JAMNAGAR SHRI DUSHYANT MAHARSHI SHRI S.N. KABRA 44 ITA 122/RJT/2018 2014 - 15 PARTH INFRASTRUCTURE P. LTD. (AADCP7427Q) DCIT, CIRCLE - 2, JAMNAGAR SHRI DUSHYANT MAHARSHI SHRI S.N. KABRA 45 ITA 264/RJT/2018 2012 - 13 SMT. SANGITA NILESHBHAI MAHETA (COAPM9364R) ACIT, CIRCLE - 2(1), RAJKOT SHRI KALPESH DOSHI SHRI S.N. KABRA 46 ITA 265/RJT/2018 2013 - 1 4 SMT. SANGITA NILESHBHAI MAHETA (COAPM9364R) ACIT, CIRCLE - 2(1), RAJKOT SHRI KALPESH DOSHI SHRI S.N. KABRA 47 ITA 183/RJT/2017 2013 - 14 AYUSH METAL (AATFA8660R) DCIT, MORBI CIRCLE, MORBI SHRI CHETAN AGARWAL SHRI S.N. KABRA DATE OF HEARING : 07-04-2021 DATE OF PRONOUNCEMENT : 08 -04-2021 I.T(SS).A NO. 80/RJT/2017 & 46 OTHERS PAGE NO DCIT VS. M/S. SILVENIA CERAMICS P. LTD. & 46 OTHER S 4 /ORDER PER BENCH:- THESE FORTY SEVEN APPEALS FILED BY DIFFERENT ASSESS EES EXCEPT IT(SS)A NO. 80/RJT/2017, ITA NOS. 239/RJT/2017 & 339/RJT/2017 F ILED BY REVENUE, ARISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TA X 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 AND IN THEIR SUBMISSIONS THE ASSESSEEES HAVE ALSO E NCLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING T HE APPLICATION FILED BY THE ASSESSEE UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COUNSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURSUE THE SAID APPEALS AND REQUESTE D 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 AS THEIR APPLICATIONS HAV E BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BEEN MADE 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 I.T(SS).A NO. 80/RJT/2017 & 46 OTHERS PAGE NO DCIT VS. M/S. SILVENIA CERAMICS P. LTD. & 46 OTHER S 5 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 FORTY SEVEN APPEALS ARE D ISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 08-04-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 08/04/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, RAJKOT