G. B. Builders, , Ahmedabad V. ACIT-CPC(TDS), Ghaziabad

MA 120/AHD/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5251 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 27-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA

Judgement Text

, ‘SMC’ । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMEBR MISCELLANEOUS APPLICATION No. 120/Ahd/2021 (in ITA No. 626/Ahd/2018) ( Assess ment Ye ar : 2015-16) G. B. B u il der s C- 2, Je th ab hai Par k , Nar a ya n na ga r Roa d , P al di , Ah me da bd - 38 00 0 7 / V s . AC IT – C PC ( TD S ) Gh azi ab ad / /P A N / G IR N o . : A A J F G 0 6 1 7 N ( Appellant) . . ( / Respondent) /Appellant by : Sh ri Hi ra k Sh ah , A. R. / Respondent by : Shri S. S. Shukla, Sr. D.R. D a t e o f H e a r i n g 04/02/2022 !"# /D a t e o f P r o n o u n c e m e n t 08/02/2022 ORDER PER MAHAVIR PRASAD, JM: This miscellaneous application has been filed by the assessee stating that ITA No. 626/Ahd/2018 was decided by the Bench vide order dated 08.04.2021 whereby the appeal of the assessee was dismissed as withdrawn as assessee has made an application and opted to avail benefit under the Vivad Se Vishwas Scheme, 2020 (in short ‘VSV Scheme’). MA No. 120/Ahd/2021 [G. B. Builders vs. ACIT] AY 2015-16 - 2 - 2. In the said order, the ITAT categorically mentioned that in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reason, then assessee concerned will be at liberty to seek restoration of original appeal for hearing before the ITAT in accordance with law. 3. We have heard both the parties. Since, assessee’s application for availing the benefit of VSV Scheme has been rejected by the Revenue, therefore, we incline to recall our order dated 08.04.2021 and direct the registry to list this appeal on 31 st March, 2022 before the Bench under intimation to both the sides. 4. In the result, the miscellaneous application filed by the Assessee is allowed. Sd/- Sd/- ( ANNAP UR NA GUP TA) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 08/02/2022 True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- $ / Revenue 2 द / Assessee ' ( )* + / Concerned CIT 4 + - / CIT (A) . / 0 1 2 2 )*3 )* #3 45द ( द / DR, ITAT, Ahmedabad 6 1 78 9 / Guard file. By order/ द श 3 उ / 4 )* #3 45द ( द । This Order pronounced in Open Court on 08/02/2022