Shri Krishnakant L. Patel, Ahmedabad V. ITO, Ward-2(1)(2), Ahmedabad

MA 157/AHD/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2971 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 21-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) (THROUGH VIRTUAL COURT) M.A. NO: 157/AHD/2020 (IN ITA NOS. 1205/AHD/2018) & ITA NO. 1205/AHD/2018 (ASSESSMENT YEAR: 2013-14) SHRI KRISHNAKANT I. PATEL, SAKET-III, BUNGLOW NO. 3. OPP. ORNATE PARK, NEAR RING ROAD, SINDHUBHAVAN ROAD, BOPAL, AHMEDABAD PAN NO. ACIPP 5879J V/S INCOME TAX OFFICER, WARD- 2(1)(2), AHMEDABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI WITHDRAWAL APPLICATION RESPONDENT BY : SHRI R. R. MAKWANA, SR. D.R. ( )/ ORDER DATE OF HEARING : 09 -06-2021 DATE OF PRONOUNCEMENT : 15 -06-2021 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE APPLICANT AGAINST THE ORDER OF THIS BENCH DATED 26/02/2020 WHEREIN THIS APPEAL WAS DISMISSED ON ACCOUNT OF SOME TECHNICAL DEFECTS IN THE APPEAL FILED BY THE ASSESSEE. WE ARE SATISFIED WITH THE M.A. NO. 157/AHD/2020 . A.Y. 2013-14 2 EXPLANATION GIVEN BY THE ASSESSEE FOR NON-APPEARANCE BEFORE THE TRIBUNAL AND WE RECALL ORDER DATED 26/02/2020. 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 ORDER DATED 26/02/2020 IS RECALLED. 3. NOW WE COME TO ITA NO. 1205/AHD/2018 FOR A.Y. 2013-14, 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. WITH THE CONSENT OF THE LD. D.R. SHRI R. R. MAKWANA WE HAVE TAKEN UP THIS APPEAL FOR HEARING AND LD. D.R. HAS NO OBJECTION FOR WITHDRAWAL OF APPEAL. 5. IN THE RESULT, APPLICATIONS FIELD BY THE ASSESSEE U/S 254(2) AND AN APPLICATION FOR WITHDRAWAL OF APPEAL ON ACCOUNT OF VIVAD SE VISHWAS SCHEME ARE ALLOWED IN THE TERMS AND CONDITIONS MENTIONED THEREIN. ORDER PRONOUNCED IN OPEN COURT ON 15 - 06- 2021 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 15 /06/2021 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