Income Tax Appellate Tribunal - Ahmedabad
M/S. Kingstar Communication Pvt. Ltd, ... vs Ito, Ward-2(1)(2), Ahmedabad on 10 February, 2021
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'SMC' अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER S.No Ap pea l A.Y. Ap pe lla nt ( P AN NO .) Re spo n de nt A.R. 1 -2 I T A No s. 1 8 3 8 2 0 1 0 -1 1 M/ s. Ki n g st ar I T O, W ar d - W it hd r a wa l & 1 8 3 9 / Ahd / & 2014- Co m mu n i ca tio n P v t. L td . 2(1)(2), Ap p l ica tio n 2018 15 ( AA DCK 1 8 8 8 Q ) Ah med ab ad 3 I T A No .1 7 1 / 2 0 0 9 -1 0 S mt. H e mla ta Y. Ag r a wal I T O, W ar d - S hr i C h eta n Ah d /2 0 1 5 ( AC YP A9 2 8 8 J ) 2(4), Ag ar wa l Ah med ab ad 4 I T A No .1 8 8 7 2 0 1 2 -1 3 D ha nj ib ha i Ra vj ib ha i DC I T W it hd r a wa l / Ahd /2 0 1 9 D ho lar ia Cir cl e -3 ( 3 ) , Ap p l ica tio n ( AC TP P 7 6 8 3 H ) Ah med ab ad 5 I T A No .2 0 3 6 / 2 0 1 5 -1 6 J a yd e ep B har atb ha i DC I T , S hr i Di v ya n g Ah d /2 0 1 8 Ko t har y Cir cl e -1 ( 2 ) , S ha h ( AB VP K 2 3 2 1 E) Ah med ab ad 6 I T A No . 4 7 5 / 2 0 1 4 -1 5 M/ s. Sa i D e velo p er s I T O, W ar d -4 , W it hd r a wa l Ah d /2 0 1 9 ( AB SF S4 8 7 4 R) An a nd Ap p l ica tio n 7 I T A No . 1 3 4 4 / 2 0 1 1 -1 2 Ak a s hd eep Oz a I T O, S hr i Na v i n K .
Ah d /2 0 1 9 ( AA IP O 7 8 2 4 N) W ar d -7 ( 2 ) ( 1 ) , As wa n i Ah med ab ad 8 I T A No .1 5 4 3 / 2 0 1 3 -1 4 P ar es h k u ma r B . P a te l I T O, W it hd r a wa l Ah d /2 0 1 8 ( AUF P P 2 8 9 4 L) SK. W ar d -3 , Ap p l ica tio n Hi ma t na g ar 9 I T A No .1 9 3 4 / 2 0 1 0 -1 1 As ho kb h ai Ma n ila l A mi n I T O, W it hd r a wa l Ah d /2 0 1 8 ( ACB P A3 2 4 9 G) W ar d -5 ( 1 ) ( 3 ) , Ap p l ica tio n Ah med ab ad 10 I T A No .1 6 2 6 2 0 1 6 -1 7 M/ s. S uj la m ( S ur el Ap p t .) I T O, S hr i T us h ar / Ahd /2 0 1 9 Co -o p . Ho u si n g So c ie t y W ar d -3 ( 3 ) ( 5 ) , He ma n i & L td . Ah med ab ad S hr i P a r i ma l ( AA DA S3 3 0 4 B ) Si n h P ar mar 11 I T A No .1 9 2 0 / 2 0 1 6 -1 7 S ha s hi Ga ur i s ha n kar I T O, W it hd r a wa l Ah d /2 0 1 9 Go yal W ar d -7 ( 1 ) ( 4 ) , Ap p l ica tio n ( AB VP K 2 3 2 1 E) Ah med ab ad 12 I T A No . 3 4 5 / 2 0 1 4 -1 5 Ni mi ta D. P ar i k h I T O, W ar d - S hr i Ke ta n Ah d /2 0 1 9 ( AD G P P 8 5 8 8 B ) 1(2)(3), S ha h & S hr i Ah med ab ad A ma n S ha h 13 I T A No . 2 2 8 9 / 2 0 1 4 -1 5 S hr i Ni r mal Ra me s hb ha i I T O, W it hd r a wa l Ah d /2 0 1 8 P ato li ya W ar d -7 ( 2 ) ( 3 ) , Ap p l ica tio n ( B IB P P 2 6 7 6 P ) Ah med ab ad 14 I T A No . 2 0 0 7 -0 8 S hr i P ur s ho t ta m B . AC I T /D CI T , W it hd r a wa l 1 1 1 4 / Ahd / P itr o d a Cir cl e -3 ( 2 ) , Ap p l ica tio n 2019 ( AB WP M 6 2 7 4 B ) Ah med ab ad 15 I T A No .1 9 2 6 / 2 0 1 0 -1 1 P r it ul Ma he n d r ab ha i I T O, W ar d - S hr i T us h ar Ah d /2 0 1 8 Sa n g h v i 5(1)(4), He ma n i & ( B B TP S5 8 5 9 N) Ah med ab ad S hr i P a r i ma l Si n h P ar mar I T A N o s . 1 8 3 8 / Ah d / 1 8 & 2 3 O r s . ( M / s . Ki n g s t a r Communication Pvt. Ltd. & Ors. ) - 2 -
16 I T A No .1 4 3 8 2 0 1 3 -1 4 S hr i R a m Kr up a Med i ca r e I T O, W ar d - S hr i B h a vi n
/ Ahd /2 0 1 8 P vt. Ltd . 2(1)(3), Mar fa ti a
( AA E CS3 8 1 8 F ) Ah med ab ad
17 I T A No .1 9 0 8 / 2 0 1 2 -1 3 Ar vi nd b ha i B ab ub h ai I T O, W ar d - S hr i Ma n is h J .
Ah d /2 0 1 7 P atel ( H UF) 1(2)(4), S ha h
( AA GH A3 9 8 8 A ) Vad o d ar a
18 I T A No . 2 8 4 / 2 0 1 0 -1 1 S mt. S a ulo mi b e n I T O, W ar d - S hr i An i l R.
Ah d /2 0 1 9 Ka n ub ha i A mi n 1(2)(5), S ha h & K i nj al
( AB O P A4 4 1 2 H ) Vad o d ar a S ha h
1 9 -2 0 I T A No s. 2 5 5 9 2 0 0 9 -1 0 J a ya n tib h ai P u nj ir a m I T O, S hr i Ma n t ha n
& 2 5 6 0 / Ahd T ha k kar W ar d -6 ( 1 ) ( 4 ) , S. K ho k ha ni
/2 0 1 7 ( AAJ P T7 7 3 2 M ) & Ah med ab ad
P us hp ab e n J a ya n t ib ha i &
T ha k kar I T O,
( AA SP T6 8 1 5 C) W ar d -6 ( 1 ) ( 3 ) ,
Ah med ab ad
21 I T A No .2 9 6 1 / 2 0 0 8 -0 9 I s hi k a B ea u t y I T O, S hr i D. K.
Ah d /2 0 1 7 I n ter na tio n al P vt . L td . W ar d - 4 ( 3 ) , P ar i k h
( AAB CI5 3 7 0 H ) Ah med ab ad
22 I T A No .3 4 7 5 / 2 0 0 5 -0 6 B har atb ha i Kal ya n b ha i I T O, S hr i A. C.
Ah d /2 0 1 4 P atel W ar d -4 , S ha h
( AB UP P 4 4 1 5 D) P ata n Cir cl e,
Me h sa na
23 I T A No .3 4 2 8 2 0 0 5 -0 6 Ar u nab e n Ro h itb h ai S ha h I T O, S hr i A. C.
/ Ahd /2 0 1 4 ( ANP P S3 4 7 1 D) W ar d -1 , S ha h
Me h sa na
24 I T A No .3 4 3 0 / 2 0 0 5 -0 6 J yo t ib e n Kir it k u ma r S ha h I T O, S hr i A. C.
Ah d /2 0 1 4 ( AD G P S0 6 5 2 P ) W ar d -1 , S ha h
Me h sa na
Revenue by : Shri S. S. Shukla, Sr. D.R.
सन
ु वाई क तार ख / Date of
10/02/2021
Hearing
घोषणा क तार ख /Date of
10/02/2021
Pronouncement
आदे श/O R D E R
PER BENCH:
The captioned twenty four appeals arise from the respective orders of the Commissioner of Income Tax (Appeals) ('CIT(A)') against different assessment years.
I T A N o s . 1 8 3 8 / Ah d / 1 8 & 2 3 O r s . ( M / s . Ki n g s t a r Communication Pvt. Ltd. & Ors. ) - 3 -
2. The captioned assessees have sought to withdraw the appeals listed above on the ground that they have opted to avail benefits of 'Vivad se Vishwas Scheme, 2020' (VSV). When the matter was called for hearing, the ld. counsels for the assessee at the outset have submitted that they do not seek to pursue the said appeals owing to exercise of option for availing VSV Scheme and consequentl y requested that their applications for withdrawal of appeals 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 appeals in the circumstances narrated on behalf of the assessee.
4. In the light of oral/written requests made on behalf of the captioned parties, all the appeals are 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 appeals for hearing before ITAT in accordance with law.
5. In the result, all captioned appeals are dismissed as withdrawn.
This Order pronounced on 10/02/2021
Sd/- Sd/-
(RAJPAL YADAV) (PRADIP KUMAR KEDIA)
VICE PRESIDENT ACCOUNTANT MEMBER
Ah med ab ad : Da ted 1 0 / 0 2 /2 0 2 1
True Copy
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. *वभागीय -.त.न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad I T A N o s . 1 8 3 8 / Ah d / 1 8 & 2 3 O r s . ( M / s . Ki n g s t a r Communication Pvt. Ltd. & Ors. ) - 4 -
6. गाड4 फाइल / Guard file.
By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद ।