Smt. Narmadaben Bhogilal Solanki, Ahmedabad v. ITO, Ward-7(1)(5), Ahmedabad

ITA 294/AHD/2019 | 2011-2012
Pronouncement Date: 28-05-2021 | Result: Dismissed

Appeal Details

RSA Number 29420514 RSA 2019
Assessee PAN AIGPS0247M
Bench Ahmedabad
Appeal Number ITA 294/AHD/2019
Duration Of Justice 2 year(s) 3 month(s)
Appellant Smt. Narmadaben Bhogilal Solanki, Ahmedabad
Respondent ITO, Ward-7(1)(5), Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 28-05-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted SMC
Tribunal Order Date 28-05-2021
Date Of Final Hearing 11-05-2020
Next Hearing Date 11-05-2020
Last Hearing Date 11-05-2020
First Hearing Date 27-02-2020
Assessment Year 2011-2012
Appeal Filed On 27-02-2019
Judgment Text
SMC IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT) BEFORE SHRI RAJPAL YADAV VICE-PRESIDENT ITA NO.294/AHD/2019 / ASSTT.YEAR : 2011-12 SMT.NARMADABEN BHOGILAL SOLANKI C-404 SWAMINARAYAN CASTLE-I NR.ARJUN ASHRAM ARJUN ASHRAM ROAD NIRNAY NAGAR AHMEDABAD. PAN : AIGPS 0247 M VS. ITO WARD - 7(1)(5) AHMEDABAD. ( APPLICANT ) ( RESPONENT ) ASSESSEE BY : ASSESSEES WITHDRAWAL REVENUE BY : SHRI S.S.SHUKLA SR.DR / DATE OF HEARING : 28/05/2021 / DATE OF PRONOUNCEMENT: 28/05/2021 !'/ O R D E R THE ABOVE APPEAL FILED BY THE ASSESSEE ARISES FROM ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-7 AHMEDABAD D ATED 16.11.2018 FOR ASSESSMENT YEAR 2011-12. 2. WHEN THE MATTER WAS CALLED FOR HEARING IT IS SU BMITTED BY SHRI NARMADABEN SOLANKI (AR) VIDE LETTER DATED 24.5.202 1 THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME AND ISSUED FORM NO.3 TO THIS EFFECT. ASSESSEE HAS PLACED ON RECORD COPY OF FORM NO.3. IT IS THEREFORE SUBMITTED THAT THE ASSESSEE MAY BE GIVEN PERMISSION TO WITHDRAW HIS APPEAL FOR AVAILING BENEFIT UNDER DIRE CT TAX VIVAD SE VISHWAS ACT 2020. A LETTER DATED 17.5.2021 WRITTE N TO THE TRIBUNAL TO THIS EFFECT IS PLACED ON RECORD. THE LD.DR HAS NO OBJECTION IF THE ITA NO.294/AHD/2019 2 APPEAL OF THE ASSESSEE IS TREATED TO BE WITHDRAWN I N TERMS OF SCHEME OPTED BY THE ASSESSEE. 3. IN THE LIGHT OF THE ABOVE SUBMISSION MADE BY ASS ESSEE I FIND NO REASON TO KEEP PENDING APPEAL OF THE ASSESSEE BEFOR E THE TRIBUNAL SINCE THE ASSESSEE HAS EXERCISED ITS OPTION TO SETT LE THE ISSUE AS PER VIVAD SE VISHWAS SCHEME AND FIRMED COPY OF FORM NO. 3. ACCORDINGLY THE APPEAL OF THE ASSESSEE STANDS DISM ISSED. HOWEVER IN THE EVENT THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONA FIDE REASONS THEN THE ASSESSEE WILL BE AT LIBERTY TO S EEK RESTORATION OF ORIGINAL APPEAL FOR ADJUDICATION BEF ORE ITAT IN ACCORDANCE WITH LAW. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE STANDS DISMISSED UNDER VSV SCHEME. ORDER PRONOUNCED IN THE COURT ON 28 TH MAY 2021 AT AHMEDABAD. S D / - (RAJPAL YADAV) VICE-PRESIDENT AHMEDABAD; DATED 28/05/2021