Shri Vashrambhai Ghelabhai Ramani, RAJKOT-GUJARAT V. The Deputy Commissioner of Income Tax, Cen.Cir.-2, RAJKOT-GUJARAT

MA 50/RJT/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3796 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 03-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K L SOLANKI
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) (THROUGH VIRTUAL COURT) M.A. NO: 50/RJT/2019 (IN ITA NOS. 452/RJT/2013) (ASSESSMENT YEAR: 2009-10) & ITA NO: 452/RJT/2013 SHRI VASHRAMBHAI GHELABHAI RAMANI (THROUGH LEGAL HEIR HEMIBEN VASHRAMBHAI RAMANI) 29, RANCHODNAGAR SOCIETY, KUVADAVA ROAD, RAJKOT PAN NO. BFLPR5056N V/S THE DCIT CENTRAL CIRCLE-2, RAJKOT (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIMAL DESAI, A.R. RESPONDENT BY : SHRI K.L. SOLANKI, SR. D.R. ( )/ ORDER DATE OF HEARING : 01 -06-2021 DATE OF PRONOUNCEMENT : 02-06-2021 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE APPLICANT AGAINST THE ORDER OF THIS BENCH DATED 18/01/2019 WHEREIN THIS APPEAL WAS DISMISSED ON ACCOUNT OF NON- M.A. NO. 50/RJT/2019 . A.Y. 2009-10 2 PROSECUTION. WE ARE SATISFIED WITH THE EXPLANATION GIVEN BY THE ASSESSEE FOR NON- APPEARANCE BEFORE THE TRIBUNAL AND WE RECALL ORDER DATED 18/01/2019. 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 18/01/2019 IS RECALLED. 3. NOW WE COME TO ITA NO. 452/RJT/2013 FOR A.YS. 2009-10, 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 THIS APPLICATION 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 APPEAL IN ITA NO. 452/RJT/2013 IS ALLOWED TO WITHDRAW UNDER VIVAD SE VISHWAS SCHEME 6. IN THE RESULT, BOTH MISCELLANEOUS APPLICATION NO. 50/RJT/2019 UNDER SECTION 254(2) AS WELL AS APPEAL OF ASSESSEE IN ITA NO. 452/RJT/2013 ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 02 - 06- 2021 SD/- SD/- (PRADIP KUMAR KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 02/06/2021 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,RAJKOT