Income Tax Appellate Tribunal - Rajkot
Smt. Minaxiba Jayendrasinh Jadeja,, ... vs The Income Tax Officer, Ward-3,, Morbi on 2 June, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL "RAJKOT" BENCH, RAJKOT (Convened through Virtual Court) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 211/Rjt/2016 ( नधा रण वष / Assessment Year : 2010-11) Smt. Minaxiba बनाम/ The Income Tax Jayendrasinh Jadeja Officer Vs. C/o. Jaydeep Brothers Ward -3, Morbi At. Wawaniya, tal.
Maliya Miyana, Dist.
Morbi थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : ABGPJ4657F (अपीलाथ /Appellant) .. ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Withdrawal Application यथ क ओर से/Respondent by : Shri B. D. Gupta, Sr.DR सन ु वाई क तार ख / Date of Hearing 02/06/2021 घोषणा क तार ख /Date of Pronouncement 02/06/2021 आदे श/O R D E R PER BENCH :
The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-3, Rajkot ('C IT(A)' in short), dated 31.03.2016 arising in the penalt y order dated 25.09.2012 passed b y the Assessing Officer (AO) under s. 143(3) of the Income Tax Act, 1961 (the Act) concerning AY 2010-11.
2. The captioned assessee has sought to withdraw the appeal listed above on the ground that assessee has opted to avail benefits of 'Vivad se Vishwas Scheme, 2020' (VSV). When the matter was called for ITA No. 211/Rjt/16 (Smt. Minaxiba J. Jadeja vs. ITO) A.Y. 2010-11 - 2 -
hearing, the ld. counsel for the assessee at the outset has submitted that he does not seek to pursue the said appeal owing to exercise of option for availing VSV Scheme and consequently requested that his application for withdrawal of appeal may please be granted. Reference was also made to written requests in this regard.
3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeal in the circumstances narrated on behalf of the assessee.
4. In the light of oral/written request made on behalf of the captioned assessee, the appeal is dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for an y bonafide reasons, then the assessee concerned will be at libert y to seek restoration of original appeal for hearing before ITAT in accordance with law.
5. In the result, the captioned appeal is dismissed as withdrawn.
This Order pronounced on 02/06/2021
Sd/- Sd/-
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ah med ab ad : Da ted 0 2 / 0 6 /2 0 2 1
Tru e Co p y
S. K. SINHA
आदे श क त ल प अ े षत / Copy of Order Forwarded to:-
1. राज व / Revenue
2. आवेदक / Assessee
3. संबं*धत आयकर आय,
ु त / Concerned CIT
4. आयकर आयु,त- अपील / CIT (A)
5. 0वभागीय 3त3न*ध, आयकर अपील य अ*धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड9 फाइल / Guard file.
By order/आदे श से, Dep ut y/ As s t t. Re g i str ar I T AT , R aj ko t