The DCIT, Central Circle 1(1),, Ahmedabad v. Bijapur Hungund Tollway Pvt. Ltd., Ahmedabad

D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD JUDICIAL MEMBER ./ I.T.A. NO. 588/AHD/2016 ( ASSESSMENT YEAR : 2012-13) DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE -1(1) ROOM NO.303 3 RD FLOOR AAYAKAR BHAVAN ASHRAM ROAD AHMEDABAD - 380009 / VS. BIJAPUR HUNGUND TOLLWAY PVT. LTD. OPP. LAW GARDEN POLICE CHOWKI ELLIS BRIDGE AHMEDABAD - 380006 ./ ./ PAN/GIR NO. : AAECB0143L ( APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI S. S. SHUKLA SR. D.R. / RESPONDENT BY : SHRI T. P. HEMANI SR. ADVOCATE & SHRI PARIMALSINH PARMAR A.R. DATE OF HEARING 25/03/2021 !'# / DATE OF PRONOUNCEMENT 25/03/2021 / O R D E R PER BENCH: THE CAPTIONED APPEAL HAS BEEN FILED AT THE INSTANCE OF THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF IN COME TAX ITA NO. 588/AHD/16 [DCIT VS. BIJAPUR HUNGUND TOLLWAY PVT. LTD.] A.Y. 2012-13 - 2 - (APPEALS)-11 AHMEDABAD (CIT(A) IN SHORT) DATED 26.11.2015 ARISING IN THE ASSESSMENT ORDER DATED 16.06.2014 PA SSED BY THE ASSESSING OFFICER (AO) UNDER S. 143(3) OF THE INCOM E TAX ACT 1961 (THE ACT) CONCERNING AY 2012-13. 2. WHEN THE MATTER WAS CALLED FOR HEARING IN THE CA PTIONED REVENUES APPEAL LEARNED COUNSEL FOR THE ASSESSEE AT THE OUTSET SUBMITTED THAT THE DESIGNATED AUTHORITY HAS ALREADY GRANTED CERTIFICATE ELECTRONICALLY TO THE DECLARANT ASSESSE E CONCERNING THE PARTICULARS OF THE TAX ARREARS AND THE AMOUNT P AYABLE IN PRESCRIBED FORM-3 NOTIFIED IN VIVAD SE VISHWAS SCH EME 2020 (VSV) READ WITH RULES FRAMED THEREUNDER. THE LEARN ED COUNSEL ACCORDINGLY SUBMITTED THAT HE DOES NOT SEEK TO DEFE ND THE SAID APPEAL OWING TO EXERCISE OF OPTION FOR AVAILING VSV SCHEME AND CONSEQUENTLY URGED THAT ASSESSEES REQUEST FOR CLOSURE OF REVENUES APPEAL MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW ITS APP EAL HAVING REGARD TO THE APPLICATION FROM ASSESSEE TO AVAIL TH E ONGOING SCHEME. 4. IN THE LIGHT OF WRITTEN REQUEST MADE ON BEHALF O F THE CAPTIONED ASSESSEE THE APPEAL OF REVENUE IS DISMIS SED IN LIMINE . HOWEVER IN THE EVENT THE ASSESSEE FAILS TO AVA IL THE BENEFIT OF VSV SCHEME FOR ANY REASONS THEN THE REV ENUE WILL ITA NO. 588/AHD/16 [DCIT VS. BIJAPUR HUNGUND TOLLWAY PVT. LTD.] A.Y. 2012-13 - 3 - BE AT LIBERTY TO SEEK RESTORATION OF ORIGINAL APPEA L FOR HEARING BEFORE ITAT IN ACCORDANCE WITH LAW. 5. IN THE RESULT THE CAPTIONED APPEAL OF REVENUE I S DISMISSED IN LIMINE . SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR K EDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 25/03/2021 TRUE COPY S. K. SINHA !'#' / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ / CONCERNED CIT 4. - / CIT (A) /. 012 33*+4 *+#4 56) / DR ITAT AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED ON 25/03/2021