Shri Jayprakash S. Patel (H/C Direction),, JAMNAGAR v. The Deputy Commissioner of Income Tax, Circle-3,, JAMNAGAR

ITSSA 6/RJT/2009 | misc
Pronouncement Date: 12-05-2021 | Result: Dismissed

Appeal Details

RSA Number 624916 RSA 2009
Assessee PAN ADVPP5182C
Bench Rajkot
Appeal Number ITSSA 6/RJT/2009
Duration Of Justice 11 year(s) 9 month(s) 4 day(s)
Appellant Shri Jayprakash S. Patel (H/C Direction),, JAMNAGAR
Respondent The Deputy Commissioner of Income Tax, Circle-3,, JAMNAGAR
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 12-05-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 12-05-2021
Date Of Final Hearing 05-05-2021
Next Hearing Date 05-05-2021
Last Hearing Date 20-11-2018
First Hearing Date 09-03-2021
Assessment Year misc
Appeal Filed On 07-08-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH RAJKOT BEFORE: SHRI AMARJIT SINGH ACCOUNTANT MEMBER AND MS. MADHUMITA ROY JUDICI AL MEMBER [CONDUCTED THROUGH E-COURT AT AH MEDABAD] SHRI JAYPRAKASH S. PATEL SHYAM KUNJ LIMDA LANE JAMNAGAR PAN: ADVPP5182C (APPELLANT) VS DY. CIT CIRCLE-3 JAMNAGAR (RESPONDENT) REVENUE BY: SHRI OM PRAKASH SINGH CIT-D.R. ASSESSEE BY: SHRI VIMAL DESAI A.R. DATE OF HEARING : 05-05-2021 DATE OF PRONOUNCEMENT : 12-05- 2021 /ORDER PER : AMARJIT SINGH ACCOUNTANT MEMBER:- THIS ASSESSEES APPEAL FOR BLOCK PERIOD ARISES FRO M ORDER OF THE CIT(A) JAMNAGAR DATED 05-06-2009 IN PROCEEDINGS U NDER SECTION 158BD R.W.S. 254 OF THE INCOME TAX ACT 1961; IN SH ORT THE ACT. 2 THE ASSESSEE FILED WRITTEN SUBMISSION TO WITHDRAW THE APPEAL ON THE GROUND THAT HE HAS OPTED TO AVAIL BENEFITS OF V IVAD SE VISHWAS IT(SS)A NO. 06/RJT/2009 ASSESSMENT YEAR :BLOCK PERIOD I.T(SS).A NO. 06/RJT/2009 A.Y. BLOCK PERIOD PAGE NO SHRI JAYPRAKASH S. PATAL VS. DY. CIT 2 SCHEME 2020 AND IN HIS SUBMISSION THE ASSESSEE HAS ALSO ENCLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE APPLICATION FILED BY THE ASSESSEE UNDER THE VIV AD SE VISHWAS SCHEME 2020. WHEN THE MATTER WAS CALLED FOR HEARI NG THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET HAS SUBMITTED THAT H E DOES NOT WANT TO PURSUE THE SAID APPEAL SINCE HIS APPLICATION UNDER VIVAD SE VISHWAS SCHEME 2020 HAS BEEN APPROVED BY THE INCOME TAX DE PARTMENT AND REQUESTED THAT HIS APPLICATION FOR WITHDRAWAL OF AP PEAL MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEAL IN THE C IRCUMSTANCES NARRATED ON BEHALF OF THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSION AND APPLICATIO N OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL AS HIS APPLIC ATION HAS BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME 2020. A R EFERENCE HAS BEEN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHWAS SCHEME 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF THE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD THE AFORESAID REQUEST FOR WITHD RAWAL OF APPEAL OF THE ASSESSEE TO AVAIL THE VSV SCHEME 2020 IN ACCORDANC E WITH LAW IS ALLOWED. HOWEVER IN CASE ANY ISSUE IS REMAINED U N-RESOLVED UNDER THE SAID SCHEME THEN THE ASSESSEE WILL BE AT LIBE RTY TO FILE THE I.T(SS).A NO. 06/RJT/2009 A.Y. BLOCK PERIOD PAGE NO SHRI JAYPRAKASH S. PATAL VS. DY. CIT 3 MISCELLANEOUS APPLICATION TO RECALL THIS ORDER TO R ESTORE THE ORIGINAL APPEAL WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 12-05-2021 SD/- SD/- (MADHUMITA ROY) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 12/05/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RAJKOT