The Income Tax Officer, Ward-1(3), Jamnagar V. Smt. Isha Hitesh Mehta, Jamnagar

MA 01/RJT/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2052 (ITAT-RAJKOT)
• Duration Of Justice: 10 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 17-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RATHI
• Assessee Lawyers: KUMAL SHETH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (THROUGH VIRTUAL COURT) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER ./ M.A. NO. 01/RJT/2020 [IN ITA NO. 278/RJT/2017] ( / ASSESSMENT YEARS: 2014-15) INCOME TAX OFFICER WARD 1(3), JAMNAGAR / VS. ISHA HITESH MEHTA VASANT, PALACE ROAD, OPP. SANSKARDEEP SCHOOL, JAMNAGAR ./ ./ PAN/GIR NO. : BDMPM3532P ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI S. S. RATHI, SR. DR / RESPONDENT BY : SHRI KUMAL SHETH, AR / DATE OF HEARING 01/12/2020 !'# / DATE OF PRONOUNCEMENT 03/12/2020 $%/ O R D E R PER BENCH: THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILE D AT THE INSTANCE OF THE REVENUE FOR RECALLING OF THE ORDER DATED 20.08.2019 IN ITA NO.554/RJT/2012. 2. THE ASSESSEE BEFORE US HAS OPTED TO AVAIL BENEFI TS OF VIVAD SE VISHWAS SCHEME, 2020 (VSV). WHICH APPEARS FROM THE LETTER DATED 11.11.2020 FILED BY REVENUE. 3. IT FURTHER APPEARS THAT THE ASSESSEE HAS ALSO PA ID THE ENTIRE AMOUNT PAYABLE BY HER IN THE SAID SCHEME ON 23.06.2 020. UNDER THESE CIRCUMSTANCES THE M.A. APPLICATION HAS NO CON SEQUENCES AT ALL MA NO.01/RJT/2020 A.Y. 2014-15 - 2 - AND, THEREFORE, THE LD. DR PRAYS FOR WITHDRAWAL OF THE SAME. UNDER THESE CIRCUMSTANCES THE M.A. IS DISMISSED AS WITHDR AWN. 4. IN THE RESULT, THE CAPTIONED M.A. IS DISMISSED A S WITHDRAWN. SD/- SD/- (PRADIP KUMAR KEDIA) (MADHU MITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 03/12/2020 TANMAY TRUE COPY / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. $ / ASSESSEE 3. ) *+ , / CONCERNED CIT 4. ,- / CIT (A) 5. 012 33*+, *+#, 56$)$ / DR, ITAT, AHMEDABAD 6. 289 : / GUARD FILE. BY ORDER / $% , / !' ( DY./ASSTT.REGISTRAR) '# $ , !; / ITAT, RAJKOT 1.DATE OF DICTATION ON 01.12.2020 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER 01.12.2020 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. .12.2020 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR . P.S./P.S 03.12.2020 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 04.12.2020 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER THIS ORDER PRONOUNCED IN OPEN COURT ON 03/12/2020