Patan Jilla Shikshan Samitini Prathmik Shalaona Shikshakoni Dhiran & Grahak Sahakari Mandali Ltd., Patan v. The Income Tax Officer, Ward-2,, Patan

ITA 441/AHD/2019 | 2012-2013
Pronouncement Date: 22-03-2021 | Result: Dismissed

Appeal Details

RSA Number 44120514 RSA 2019
Assessee PAN AABAT0179M
Bench Ahmedabad
Appeal Number ITA 441/AHD/2019
Duration Of Justice 2 year(s) 7 day(s)
Appellant Patan Jilla Shikshan Samitini Prathmik Shalaona Shikshakoni Dhiran & Grahak Sahakari Mandali Ltd., Patan
Respondent The Income Tax Officer, Ward-2,, Patan
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 2012-2013
Appeal Filed On 15-03-2019
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. 441/AHD/2019 / ASSTT. YEAR: 2012 - 2013 THE PATAN JILLA SHIKSHAN SAMITI NI PRATHMIK SHALANA SHIKSHAKO NI DHIRAN & GRAHAK SAHAKARI MANDALI LIMITED CO - OPERATIVE CREDIT SOCIETY S - 51 SHREE DEV COMPLEX OPP. HEAD POST OFFICE PATAN. PAN : AABAT0179M VS. I.T.O. WARD - 2 PATAN . (APPLICANT) ( RESPON D ENT ) ASSESSEE BY : SHRI DIVYA AGRAWAL 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) GANDHINAGAR DATED 28/12/2018 ARISING IN THE MATTER OF ASSESSMENT ORDER PASSED UNDER S. 143(3) R.W.S 263 OF THE INCOME TAX ACT 1961 ( HERE - IN - AFTER REFERRED TO AS 'THE ACT') RELEVANT TO THE ASSESSMENT YEAR 2012 - 20 13 . ITA NO.441/AHD/2019 ASSTT. YEAR 2012 - 13 2 2. WHEN THE CASE WAS CALLED FOR HEARING THE LD.COUNSEL FOR THE ASSESS EE FILED AN APPLICATION DATED 17/03/2021 SEEKING ADJOURNMENT ON THE GROUND THAT ASSESSEE IS LOOKING FOR AVAILING BEN EFIT UNDER VIVAD SE VISHWAS ( VSV ). 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 T HE BENEFIT OF VIVAD SE VISHWAS SCHEME FOR ANY BONA - FIDE REASON. ACCORDINGLY THE 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 WITHDRAWA L 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. HOWEV ER 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