Smt. Ashadevi Mittal, Rajasthan V. DCIT, Central Circle-2, Vadodara

ITSSA 84/AHD/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9543 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 18 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 04-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 16-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 153A

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER ./ I.T(SS).A. NO. 84/AHD/2018 ( ASSESSMENT YEAR : 2013-14) SMT. ASHADEVI MITTAL (PROP MITTAL CHEMICALS) 126, SHAKTINAGAR, DASSEHRE SCHEME, DADABARI, KOTA (RAJASTHAN) - 324009 / VS. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2, BARODA ./ ./ PAN/GIR NO. : ACEPM9244Q ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI ANIL KSHATRIYA, A.R. / RESPONDENT BY : SANYOGITA NAGPAL, SR.DR DATE OF HEARING 04/01/2021 !'# / DATE OF PRONOUNCEMENT 04/01/2021 / O R D E R PER BENCH: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME TAX (APPEALS)-13, AHMEDABAD (CIT(A) IN SHORT), DATED 19.01.2018 ARISING IN THE ASSESSMENT ORDER DATED 23.12.2016 PA SSED BY THE IT(SS)A NO. 84/AHD/18 [SMT. ASHADEVI MITTAL VS. DCIT] A.Y. 2013-14 - 2 - ASSESSING OFFICER (AO) UNDER S. 153A R.W.S. 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT) CONCERNING AY 2013-14. 2. THE CAPTIONED ASSESSEE HAS SOUGHT TO WITHDRAW TH E APPEAL LISTED ABOVE ON THE GROUND THAT ASSESSEE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). AS PER LE TTER DATED 26.12.2020 FILED BY ASSESSEE, IT IS SUBMITTED THAT ASSESSEE DOES NOT SEEK TO PURSUE THE SAID APPEAL OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT ASSESSEES APPLICATION FOR WITHDRAWAL OF APPEAL MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT SHE HAS NO OBJECTION TO WITHDRAW THE APPEALS I N THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF WRITTEN REQUESTS MADE ON BEHALF OF THE CAPTIONED PARTY, THE APPEAL IS DISMISSED AS WITHDRA WN. HOWEVER, IN THE EVENT, THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS, THEN THE ASSESSEE CONCERNED W ILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT, THE CAPTIONED APPEAL IS DISMISSED AS WITHDRAWN. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 04/01/2021 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE THIS ORDER PRONOUNCED ON 04/01/2021 IT(SS)A NO. 84/AHD/18 [SMT. ASHADEVI MITTAL VS. DCIT] A.Y. 2013-14 - 3 - (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56)