Shri Maheshbhai P. Patel,, Anand v. The Income Tax Officer, Ward-1,, Anand

ITA 2260/AHD/2014 | 2010-2011
Pronouncement Date: 03-03-2021 | Result: Dismissed

Appeal Details

RSA Number 226020514 RSA 2014
Assessee PAN ABKPR5701Q
Bench Ahmedabad
Appeal Number ITA 2260/AHD/2014
Duration Of Justice 6 year(s) 6 month(s) 26 day(s)
Appellant Shri Maheshbhai P. Patel,, Anand
Respondent The Income Tax Officer, Ward-1,, Anand
Appeal Type Income Tax Appeal
Pronouncement Date 03-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 03-03-2021
Date Of Final Hearing 01-04-2020
Next Hearing Date 01-04-2020
Last Hearing Date 26-02-2020
First Hearing Date 26-02-2020
Assessment Year 2010-2011
Appeal Filed On 07-08-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI AMARJIT SINGH ACCOUNTANT MEMBER AND MS. MADHUMITA ROY JUDICIAL MEMBER S. NO. ITA/IT(SS)A NO. A.Y. APPELLANT (PAN NO.) RESPONDENT A.R. D.R. 1. 2260/AHD/2014 2010-11 MAHESHBHAI P. PATEL (ABKPR5701Q THE ITO WARD-1 ANAND A. L. THAKKAR DINESH SINGH 2. 1747/AHD/2018 2007-08 RAJMAL V JAIN (ACDPJ8419M) ITO WARD-3(1)(1) BARODA MEHUL K. PATEL -DO- 3. 381/AHD/20148 2007-08 RAJMAL V JAIN (ACDPJ8419M) ITO WARD-3(1)(1) BARODA -DO- -DO- 4. 382/AHD/2018 2009-10 RAJMAL V JAIN (ACDPJ8419M) ITO WARD-3(1)(1) BARODA -DO- -DO- DATE OF HEARING : 03-03-2021 DATE OF PRONOUNCEMENT : 03-03-2021 /ORDER PER BENCH:- THESE FOUR APPEALS FILED BY DIFFERENT ASSESSEES AR ISE FROM ORDER OF THE CIT(A) IN PROCEEDINGS UNDER INCOME TAX ACT 1961; IN SHORT THE ACT. 2. THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHD RAW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS OF VI VAD SE VISHWAS SCHEME 2020 AND IN THEIR SUBMISSIONS THE ASSESSEEES HAVE ALSO E NCLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING T HE APPLICATIONS FILED BY THE ASSESSEES UNDER THE VIVAD SE VISHWAS SCHEME 2020. WHEN THE MATTER WAS CALLED FOR HEARING THE LD. COUNSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURSUE THE SAID APPEALS SINCE THEIR APPLICATIONS UNDER VIVAD SE VISHWAS SCHEME 2020 HAVE BEEN APPROVED BY THE INCO ME TAX DEPARTMENT AND REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWAL OF APPEALS MAY PLEASE BE GRANTED. I.T.A/NOS. 2260/AHD/2014 & 3 OTHERS PAGE NO. 2 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIRCUMSTAN CES NARRATED ON BEHALF OF THE ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAV E BEEN 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 EQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME 2 020 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER IN CASE ANY ISSUE IS REMAINED U N-RESOLVED UNDER THE SAID SCHEME THEN THE ASSESSEES WILL BE AT LIBERTY TO F ILE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEAL S WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT ALL THE FOUR APPEALS OF THE DIFFE RENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 03-03-20 21 SD/- SD/- (AMARJIT SINGH) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 03/03/2021 TRUE COPY / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT(A) 5 . DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER/ /