M/s. J.S.Construction,, Ahmedabad v. ITO, Ward-5(2)(2),, Ahmedabad

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI MAHAVIR PRASAD JUDICIAL MEMBER & SHRI WASEEM AHMED ACCOUNTANT MEMBER S.NO APPEAL A.YS. APPELLANT (PAN NO.) RESPONDENT A.R. 1-4 ITA NO. 1268 TO 1270 /AHD/2018 & 2050/AHD/201 8 2011-12 TO 2014- 15 M/S. J.S. CONSTRUCTION (AAGFJ1122N) INCOME-TAX OFFICER WARD- 5(2)(2) AHMEDABAD SHRI P.B. PARMAR 5 ITA NO. 941/ AHD/2015 2009-10 GIRIRAJ EXIM P. LTD. (AADCG1257D) INCOME-TAX OFFICER WARD- 4(1) AHMEDABAD SHRI M.K. PATEL & SHRI P.B. PARMAR REVENUE BY : SHRI S. S. SHUKLA SR. D.R. / DATE OF HEARING 12/03/2021 / DATE OF PRONOUNCEMENT 15 /03/2021 / O R D E R PER BENCH THE CAPTIONED FIVE APPEALS ARISE FROM THE RESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) (CIT(A)) AGAINST DIFFERENT ASSESSMENT YEARS. 2. THE CAPTIONED ASSESSEES HAVE SOUGHT TO WITHDRAW THE APPEALS LISTED ABOVE ON THE GROUND THAT THEY HAVE OPTED TO AVAIL ITA NO. 1268 TO 1270/AHD/18 & ORS. - 2 - BENEFITS OF VIVAD SE VISHWAS SCHEME 2020 (VSV). WHEN THE MATTER WAS CALLED FOR HEARING THE LD. COUNSELS FOR THE ASSESSEE AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT SEEK TO PURSUE THE SAID APPEALS OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. REFERENCE WAS ALSO MADE TO WRITTEN REQUESTS IN THIS REGARD. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF ORAL/WRITTEN REQUESTS MADE ON BEHALF OF THE CAPTIONED PARTIES ALL THE APPEALS ARE DISMISSED AS WITHDRAWN. HOWEVER IN THE EVENT THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASONS THEN THE ASSESSEE CONCERNED WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEALS FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT ALL CAPTIONED APPEALS ARE DISMISSED AS WITHDRAWN. SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 15/03/2021 RAJESH KUMAR / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. / CONCERNED CIT 4. - / CIT (A) THIS ORDER PRONOUNCED ON 15/03/2021