Kailashben Chimanbhai Pokal, Ahmedabad V. The ITO, Ward-3(3)(10), Ahmedabad

MA 142/AHD/2021

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1765 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 12-10-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M . A. N o. 1 4 2/ A h d /2 02 1 ( I n I TA N o . 1 68 1/ A hd/ 2 0 19 ) (A s se s s m e n t Y e a r : 2 0 10 - 1 1 ) K a i la s b e n C hi m a n b ha i P ok al , 8 , Sa ta t ya G re en B un g al ow , B / h R aj pa th C lu b , B o da kde v, A h m e da b ad -3 80 0 5 9 Vs . I T O Wa r d - 3( 3) ( 1 0) , A h m e da ba d [ P A N N o. A C Y PP 7 10 7P ] (Appellant) .. (Respondent) Appellant by : Shri Vipul Khandhar, A.R. Respondent by : Shri S. S. Shukla, Sr. D. R. D a t e o f H e a r i n g 22/04/2022 D a t e o f P r o n o u n c e m e n t 03/06/2022 O R D E R PER Ms. MADHUMITA ROY - JM: The assessee has filed the instant Miscellaneous Application seeking recall of the order dated 19.04.2021 whereby and whereunder the matter was dismissed as withdrawn by the assessee for availing the benefit of ‘Vivad se Vishwas Scheme, 2020’ (VSV). However, the assessee has contended before us that the assessee could not comply with the Vivad se Vishwas Scheme, 2020 and therefore, the matter to be restored for hearing. Such prayer made by the Ld. A.R. has not been controverted by the Ld. D.R. 2. Hence, having heard the Ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case we recall the order passed by the Coordinate Bench on 19.04.2021 with a direction upon the Registry to fix the matter - 2 - MA No.142/Ahd/2021(In ITA No.1681/A/19) Kailasben Chimanbhai Pokal vs. ITO Asst.Year – 2010-11 on board on 10.06.2022 for hearing afresh. Since the matter is heard in presence of both the parties requirement of issuing notice to the parties is hereby dispensed with. Hence, the assessee’s application is allowed. 3. In the result, Misc. Application filed by the assessee is allowed. This Order pronounced in Open Court on 03/06/2022 Sd/- Sd/- (ANNAPURNA GUPTA) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 03/06/2022 TANMAY, Sr.PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A). 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, स या पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 13/05/22 2. Date on which the typed draft is placed before the Dictating Member 13/05/2022 3. Other Member... 4. Date on which the approved draft comes to the Sr.P.S./P.S ... 31 /05/2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement... 6. Date on which the fair order comes back to the Sr.P.S./P.S 03/06/2022 7. Date on which the file goes to the Bench Clerk 03/06/2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..................