Shri Kishorbhai V. Viramgama, Ahmedabad V. The Deputy Commissioner of Income Tax, Central Circle-2, RAJKOT-GUJARAT

MA 15/RJT/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4866 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 20-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RATHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) (THROUGH VIRTUAL COURT) M.A. NOS: 15 TO 19/RJT/2019 (IN ITA NOS. 432 TO 436/RJT/2014) (ASSESSMENT YEARS: 2006-07 TO 2010-11) KISHORKUMAR VIRJI VIRAMGAMA B-1104, PUSHPARAJ APARTMENTS, STYA MARG, BODAKDEV, AHMEDABAD PAN NO. AAWPV 4482D V/S THE DCIT CENTRAL CIRCLE- II, RAJKOT (APPELLANT) (RESPONDENT) APPELLANT BY : WITHDRAWAL APPLICATION RESPONDENT BY : SHRI S. S. RATHI, SR. D.R. ( )/ ORDER DATE OF HEARING : 11 -05-2021 DATE OF PRONOUNCEMENT : 17-05-2021 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THESE FIVE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE APPLICANT AGAINST THE ORDER OF THIS BENCH DATED 27/02/2019 WHEREIN THESE APPEALS WERE DISMISSED ON ACCOUNT OF NON-PROSECUTION. WE ARE SATISFIED WITH THE EXPLANATION GIVEN BY THE M.A. NOS. 15 TO 19/RJT/2019 . A.YS. 2006-07 TO 2010-11 2 ASSESSEE FOR NON-APPEARANCE BEFORE THE TRIBUNAL AND WE RECALL ORDER DATED 27/02/2019. 2. IN THE MEANWHILE, ASSESSEE IS CONTEMPLATED TO GO FOR A VIVAD SE VISHWAS SCHEME. WE ARE CONVINCED WITH THE PLEA OF THE ASSESSEE FOR NON-APPEARANCE ON THE SAID DATE. THEREFORE, VIDE ORDER DATED 27/02/2019 IS RECALLED. 3. NOW WE COME TO ITA NOS. 432 TO 436/RJT/2014 FOR A.YS. 2006-07 TO 2009-10 & 2011-12, AS ASSESSEE AS CONTEMPLATED TO GO FOR A VIVAD SE VISHWAS SCHEME MENTIONED THEREIN. HOWEVER, DEPARTMENT HAS ALSO AGREED TO ALLOW HIS APPLICATION FOR WITHDRAWAL OF THE APPEAL AND IN SUPPORT OF ITS CONTENTION, FORM NO. 3 HAVE BEEN FILED BEFORE US. 4. LD. D.R. HAS NO OBJECTION FOR WITHDRAWAL OF THESE APPLICATIONS WITH THE CONSENT OF THE LD. D.R. SHRI S.S. RATHI WE ARE TAKING UP THESE APPEALS FOR HEARING. 5. IN THE RESULT, ASSESSEES APPEALS ARE ALLOWED TO WITHDRAW UNDER VIVAD SE VISHWAS SCHEME 6. IN THE RESULT, APPEALS FIELD BY THE ASSESSEE ARE ALLOWED IN THE TERMS AND CONDITIONS MENTIONED THEREIN. ORDER PRONOUNCED IN OPEN COURT ON 17- 05- 2021 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 17/05/2021 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,RAJKOT