Shri Valjibhai Kaluji Mali, Ahmedabad V. The ITO, Ward-4, Palanpur

MA 117/AHD/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5139 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 16-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PURSHOTTAM KUMAR
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER VALJIBHAI KALUJI MALI 201, 2 ND FLOOR, DEVASHISH COMPLEX, NR. REGENTA CENTRAL ANTARIM HOTEL, OFF C.G. ROAD, AHMEDABAD PAN: AJRPG0677R (APPELLANT) VS THE ITO, WARD-4, PALANPUR (RESPONDENT) REVENUE BY: SHRI PURSHOTTAM KUMAR, SR. D.R. ASSESSEE BY: SHRI DIVYANG SHAH, A.R . DATE OF HEARING : 17-09-2021 DATE OF PRONOUNCEMENT : 23-09-202 1 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- VIDE THE MISCELLANEOUS APPLICATION DATED 17 TH SEP, 2021, THE ASSESSEE HAS SUBMITTED THAT HE HAS OPTED TO AVAIL BENEFIT OF VIV AD SE VISHWAS SCHEME, 2020 AND HIS APPEAL VIDE ITA NO. 18/AHD/2021 WAS TREATED AS WITH DRAWN VIDE ITAT ORDER DATED 26 TH MARCH, 2021. HOWEVER, THE REVENUE HAS REJECTED THE APPLICATION OF THE ASSESSEE FILED UNDER VSVS SCHEME VIDE ACKNOWLEDGEMENT DATED 25 TH MAY, 2021 WITH THE REMARKS THAT M.A. NO. 117/AHD/2021 (IN ITA NO. 18/AHD/2021) ASSESSMENT YEAR 2012-13 M.A. NO. 117/AHD/2021 (I.T.A NO. 2951/AHD/2016) A. Y. 2012-13 PAGE NO VALJIBHAI KALUJI MALI VS. ITO 2 ASSESSEE IS NOT ELIGIBLE FOR VSVS SCHEME. THEREFO RE, THE ASSESSEE HAS REQUESTED TO RESTORE HIS ORIGINAL APPEAL FOR ADJUDICATING THE SA ME ON MERIT. 2. HEARD BOTH THE SIDES AND PERUSED THE MATERIAL ON RECORD. WITHOUT REITERATING THE FACTS AS STATED ABOVE, THE APPEAL OF THE ASSESSEE W AS TREATED AS WITHDRAWN VIDE ORDER DATED 25 TH MARCH, 2021 ON THE GROUND THAT ASSESSEE HAS OPTED TO AVAIL BENEFIT OF VSV SCHEME, 2020 ALONG WITH THE CONDITION IN CASE THE ISSUE REMAINED UNRESOLVED UNDER THE SAID SCHEME THEN THE ASSESSEE WILL BE AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATION TO RECALL THE ORDER OF THE ITAT DATED 26 TH MARCH, 2021 TO RESTORE THE ORIGINAL APPEAL WITHIN THE TIME LIMIT PROVIDED IN THE ACT. IN THE LIGHT O F THE ABOVE FACTS AND FINDING, SINCE THE APPLICATION OF THE ASSESSEE FOR OPTING VSV SCHEME H AS BEEN REJECTED BY THE REVENUE, THEREFORE, WE RECALL THE ITAT ORDER DATED 26 TH MARCH, 2021 AND RESTORE THE ORIGINAL APPEAL FOR ADJUDICATING ON MERIT AND THE REGISTRY I S DIRECTED TO FIX THIS CASE FOR HEARING ON 22 ND DECEMBER, 2021. ACCORDINGLY, THE MISCELLANEOUS AP PLICATION OF THE ASSESSEE IS ALLOWED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23-09-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 23/09/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,