Shri SureshKumar D Patel,, Ahmedabad v. The Deputy Commissioner of Income Tax, Circle-3(3),, Ahmedabad

ITA 433/AHD/2019 | 2011-2012
Pronouncement Date: 22-03-2021 | Result: Dismissed

Appeal Details

RSA Number 43320514 RSA 2019
Assessee PAN ABCPP1779Q
Bench Ahmedabad
Appeal Number ITA 433/AHD/2019
Duration Of Justice 2 year(s) 9 day(s)
Appellant Shri SureshKumar D Patel,, Ahmedabad
Respondent The Deputy Commissioner of Income Tax, Circle-3(3),, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 22-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 22-03-2021
Assessment Year 2011-2012
Appeal Filed On 13-03-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI MAHAVIR PRASAD JUDICIAL MEMBER AND SHRI WASEEM AHMED ACCOUNTANT MEMBER ./ ITA NO. 433 /AHD/2019 / ASSTT. YEAR: 2011 - 2012 SHRI SURESHBHAI D. PATEL 25 SHALIN TENAMENTS NEAR SOMESHWAR PARK - III THALTEJ AHMEDABAD - 380054. PAN : ABCPP1779Q VS. D .C.I.T. CIRCLE - 3(3) AHMEDABAD . (APPLICANT) ( RESPON D ENT ) ASSESSEE BY : SHRI SULABH PADSHAH A.R REVENUE BY : SHRI LALIT P. JAIN SR .D. R / DATE OF HEARING : 17 / 03 / 2021 / DATE OF PRONOUNCEMENT: 22 / 03 /2021 / O R D E R PER WASEEM AHMED ACCOUNTANT MEMBER: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE ASSESSEE A GAINST THE ORDER OF THE LEARNED COMM ISSIONER OF INCOME TAX (APPEALS) - 3 AHMEDABAD DATED 27/02/2019 ARISING IN THE MATTER OF PENALTY ORDER PASSED UNDER S. 271(1)(C) OF THE INCOME TAX ACT 1961 ( HERE - IN - AFTER REFERRED TO AS 'THE ACT') RELEVANT TO THE ASSESSMENT YEAR 2011 - 20 12 . ITA NO.433 /AHD/2019 ASSTT. YEAR 2011 - 12 2 2. WHEN THE CASE WAS CALLED FOR HEARING THE LD. COUNSEL FOR THE ASSESSEE FILED AN APPLICATION DATED 17/03/2021 SEEKING ADJOURNMENT ON THE GROUND THAT ASSESSEE HAS FILED FORM 1 & 2 TO AVAIL THE BENEFIT UNDER VIVAD SE VISHWAS ( VSV ) SCHEME AND FORM 3 IS AWAITED . HE FURTHER SUBMITTED THAT HE DOES NOT HAVE ANY OBJECTION TO WITHDRAW THE APPEAL IF THE BENCH DISMISSES THE SAME BY PASSING THE CONDITIONAL ORDER THAT THE APPEAL CAN BE RESTORED IN THE EVENT THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VIVAD SE VISHWAS SCHEME FOR ANY BONA - FIDE REASON. ACCORDINGLY TH E LD. AR PRAYED THAT THE ASSESSEE MAY BE PERMITTED TO WITHDRAW ITS APPEAL. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE STATED THAT HE HAS NO OBJECTION FOR WITHDRAWAL OF THE APPEAL BY THE ASSESSEE IN THE CIRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. IN THE LIGHT OF ABOVE SUBMISSION OF BOTH THE PARTIES WE REJECT THE ADJOURNMENT PETITION AND THE APPEAL FILED BY THE ASSESSEE STAND DISMISSED AS WITHDRAWN. HOWEVER IN THE EVENT THE ASSESSEE FAILS TO AVAIL THE BENEFIT OF VSV SCHEME FOR ANY BONAFIDE REASON THEN THE ASSESSEE WILL BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEAL FOR ADJUDICATION BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS BEING WITHDRAWN UNDER VSV SCHEME. O RDER PRONOUNCED IN THE COURT ON 22 /03 / 2021 AT AHMEDABAD. SD/ - SD/ - (MAHAVIR PRASAD ) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER ( TRUE COPY) A HMEDABAD; DATED 22 / 03 /2021 M ANISH