Shri Ketan Vishwanath Pandya, Vadodara v. DCIT, Cen. Cir-2, Vadodara

ITA 1657/AHD/2017 | 2013-2014
Pronouncement Date: 04-05-2021 | Result: Dismissed

Appeal Details

RSA Number 165720514 RSA 2017
Assessee PAN ABFPP5116N
Bench Ahmedabad
Appeal Number ITA 1657/AHD/2017
Duration Of Justice 3 year(s) 9 month(s) 29 day(s)
Appellant Shri Ketan Vishwanath Pandya, Vadodara
Respondent DCIT, Cen. Cir-2, Vadodara
Appeal Type Income Tax Appeal
Pronouncement Date 04-05-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 04-05-2021
Date Of Final Hearing 22-04-2020
Next Hearing Date 22-04-2020
Last Hearing Date 01-11-2019
First Hearing Date 29-08-2019
Assessment Year 2013-2014
Appeal Filed On 05-07-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD JUDICIAL MEMBER AND SHRI AMARJIT SINGH ACCOUNTAN T MEMBER SHRI KETAN VISHWANATH PANDYA 13 JAWAHAR SOCIETY R.V. DESAI ROAD BARODA PAN: ABFPP5116N (APPELLANT) VS THE DCIT CENTRAL RANGE-2 BARODA (RESPONDENT) REVENUE BY: SHRI R.R. MAKWANA SR. D.R. ASSESSEE BY: SHRI PARIN SHAH A.R. DATE OF HEARING : 20-04-2021 DATE OF PRONOUNCEMENT : 04-05-20 21 /ORDER PER : AMARJIT SINGH ACCOUNTANT MEMBER:- THIS ASSESSEES APPEAL FOR A.Y. 2013-14 ARISES FRO M ORDER OF THE CIT(A)- 12 AHMEDABAD DATED 23-02-2017 IN PROCEEDINGS UNDE R SECTION 143(3) OF THE INCOME TAX ACT 1961; IN SHORT THE ACT. 2 THE ASSESSEE FILED WRITTEN SUBMISSION TO WITHDRAW THE APPEAL ON THE GROUND THAT HE HAS OPTED TO AVAIL BENEFITS OF VIVAD SE VIS HWAS SCHEME 2020 AND IN HIS SUBMISSION THE ASSESSEE HAS ALSO ENCLOSED THE COPIE S FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE APPLICATION FIL ED BY THE ASSESSEE UNDER THE VIVAD SE VISHWAS SCHEME 2020. WHEN THE MATTER WAS CALLED FOR HEARING THE LD. ITA NO. 1657/AHD/2017 ASSESSMENT YEAR 2013-14 I.T.A NO. 1657/AHD/2017 A.Y. 2013-14 PAGE NO SHRI KETAN VISHWANATH PANDYA VS. DCIT 2 COUNSEL FOR THE ASSESSEE AT THE OUTSET HAS SUBMITTE D THAT HE DOES NOT WANT TO PURSUE THE SAID APPEAL SINCE HIS APPLICATION UNDER VIVAD S E VISHWAS SCHEME 2020 HAS BEEN APPROVED BY THE INCOME TAX DEPARTMENT AND REQU ESTED THAT HIS APPLICATION FOR WITHDRAWAL OF APPEAL MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEAL IN THE CIRCUMSTANC ES NARRATED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION AND APPLICATIO N OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL AS HIS APPLICATION HAS BEE N APPROVED UNDER VIVAD SE VISHWAS SCHEME 2020. A REFERENCE HAS BEEN MADE I N SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME 20 20 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF THE PROVISIO N MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD THE AFORESAID R EQUEST FOR WITHDRAWAL OF APPEAL OF THE ASSESSEE TO AVAIL THE VSV SCHEME 2020 IN AC CORDANCE WITH LAW IS ALLOWED. HOWEVER IN CASE ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME THEN THE ASSESSEE WILL BE AT LIBERTY TO FILE THE MISCELL ANEOUS APPLICATION TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL WITHIN THE TIM E LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DI SMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 04-05-2021 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 04/05/2021 / COPY OF ORDER FORWARDED TO:- I.T.A NO. 1657/AHD/2017 A.Y. 2013-14 PAGE NO SHRI KETAN VISHWANATH PANDYA VS. DCIT 3 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER/ /