Shri Maheshbhai Shantilal Patel, Ahmedabad V. The DCIT , Central Circle-1(2), Ahmedabad

MA 123/AHD/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7867 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1991-1992
• Appeal Filed On: 16-07-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: S N SOPARKAR
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) (THROUGH VIRTUAL COURT) M.A. NOS: 123 TO 126/AHD/2021 (IN ITA NOS. 579 TO 582/AHD/2020) (ASSESSMENT YEARS: 1991-92 TO 1994-95) MAHESHBHAI SHANTILAL PATEL B-202, MARUTI TOWER, SHIVRANJANI CHAR RASTA, AHMEDABAD-380015 PAN NO. ABXPP3026F V/S DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.N. SOPARKAR, SR. ADV. AND SHRI PARIN SHAH, A.R. RESPONDENT BY : SHRI LALIT P. JAIN, SR. D.R. ( )/ ORDER DATE OF HEARING : 13 -08-2021 DATE OF PRONOUNCEMENT : 24-08-2021 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THESE FOUR MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE ASSESSE AND PRAYED FOR RECALLING THE ORDER DATED 25.02.2021 WHEREIN APPEALS WERE WITHDRAWN BY THE ASSESSEE ON THE PRETEXT THAT ASSESSE HAS CONTEMPLATED TO GO FOR VIVAD SE VISHWAN SCHEME 2020. M.A. NOS. 123 TO 126/AHD/2021 . A.YS. 1991-92 TO 1994-95 2 2. THE APPLICANT HAS FILED A SCREENSHOTS OF THE INCOME TAX DEPARTMENT WEBSITE WHEREIN ALL FOUR APPLICATIONS HAVE BEEN REJECTED BY THE REVENUE WHEREIN NO REASON HAS BEEN ASSIGNED SAID SCREENSHOTS. IN ORDER DATED 05.02.2021, IT WAS CATEGORICALLY MENTIONED BY THE TRIBUNAL THAT IN CASE IF APPLICATION OF THE ASSESSE IS NOT ACCEPTED BY THE DEPARTMENT THEN ASSESSE CAN MOVE AN APPLICATION FOR RESTORATION OF APPEALS. 3. SINCE APPLICATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2021 ARE REJECTED AND ITAT CATEGORICALLY MENTIONED THAT IN CASE OF REJECTION OF APPLICATION UNDER VIVAD SE VISHWAS ACT, 2020, ASSESSE WILL BE AT LIBERTY TO MOVE AN APPLICATION FOR RESTORATION OF APPEALS. 4. SO IN VIEW OF THE ABOVE, WE RECALL OUR ORDER DATED 25.02.2021 AND DIRECT REGISTRY TO FIX ALL APPEALS IN DUE COURSE AS PER LAW. 5. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 24- 08- 2021 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 24/08/2021 RAJESH COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD