Income Tax Appellate Tribunal - Rajkot
M/S Shreenathji Enterprise,, Junagadh vs Asstt. Commr. Of Income Tax, Cen. ... on 22 February, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Convened through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI WASEEM AHMED, ACCOUNTANT MEMBER S.No Ap pea l A. Y. Ap pe lla nt ( P AN NO .) Re s po n de nt A.R. 1-2 IT (SS) A No . 201 1-12 M / s . S hree nat hj i AC IT , Ce ntr a l S hr i M .J .
155 & & 2012 - E nt erpr is e Cir cl e -3, Ra np ur a 156 /Rj t /2 017 13 (AB QF S2049 N) Raj kot 3-4 IT (SS) A No s. 201 1-12 S hr i Di ne s h D a mj ib ha i AC IT , Ce ntr a l S hr i M .J .
157 & 158/ & 2012 - T a nk Cir cl e -3, Ra np ur a
Rj t /20 17 13 (AB B P T3649 L) Raj kot
5 IT A No . 268/ 200 5-06 M / s . J .B . Co n str uct io n IT O, W ar d - S hr i M .J .
Rj t /20 19 (AA CFJ 7682 F) 2, J una ga d h Ra np ur a
6 IT A No . 201 1-12 Ant iq ue M arb o ni te P vt. AC IT , Ce ntr a l De vi na P at e l
77/ Rj t /20 18 L td . Cir cl e -5,
(AA E CA3 248F) Raj kot
7 IT A No . 52 201 5-16 S hr i De vi si nh Ra ms i nh I.T .O. W ar d -4, S hr i R .K.
/Rj t / 2019 J a dav Ver a val , T a kwa ni
(AB K P J 8993 J) J u na gad h
8 IT A No . 361 200 9-10 S mt. B ee na T ej as P ar e kh AC IT , C irc l e - De vi na P at e l
/Rj t / 2017 (A GW PP34 62D ) (1 (2) , Raj ko t
9-1 0 IT (SS) A No. 200 6-07 S hr i J ati n V it ha l b ha i IT O, W ar d - W it hdra wa l
02 & 0 3 & 2008 - Vada li ya 1( 2)( 3), Appl ic a ti o n
/Rj t / 2020 09 (AC LP V6605K ) Raj kot
11 IT (SS) A No. 200 6-07 S hr i R a hul Vi t ha lb hai IT O, W ar d - W it hdra wa l
01 / Rj t /20 20 Vada li ya 1( 2)( 3), Appl ic a ti o n
(AD Q VP4 394 R) Raj kot
12-13 IT (SS) A No. 200 6-07 S hr i B h up at b hai J e t hab hai IT O, W ar d - W ri t te n
06 & 0 7 & 2008 - Vada li ya 1( 2)( 3), S ub mi s s io n
/Rj t / 2020 09 (AA VP V5773 E) Raj kot
14 IT A No . 85 200 6-07 P r anj i va n H irj i T hor i ya IT O, W ar d - S hr i M .J . S ha h
/Rj t / 2013 (AA UP T5026R) 5( 4), M orb i
15 IT A No .87 200 6-07 C ha t ur b ha i B ha g wa nj ib h ai IT O, W ar d - S hr i M .J . S ha h
/Rj t / 2013 Z al ar i a 5( 4), M orb i
(AAB P Z3 806 G )
16 IT A No . 441 201 4-15 C he ta n N. Ga l ai ya AC IT , C irc l e S hr i Vip u l
/Rj t / 2018 (AAF P G 6 903M ) 3, J a mna ga r Dat ta n i
17-18 IT (SS) A No. 200 6-07 S hr i Vi t ha lb ha i J et h ab ha i IT O, W ar d - W ri t te n
04 & 0 5 & 2007 - Vada li ya 1( 2)( 3), S ub mi s s io n
/Rj t / 2020 08 (AA VP V5774 D) Raj kot
IT(SS)A No. 155/Rjt/17 & 21 Ors. - 2 -
19-20 IT (SS) A No . 201 3-14 M / s . P ra s ha t D e ve lope r s AC IT , Ce ntr a l S hr i M .J .
109 & & 2014 - P vt . Ltd. Cir cl e -3, Ra np ur a
110 /Rj t /2 018 15 (AAB CP 2825J ) Raj kot
21 IT (SS) A No . 201 4-15 M / s . S hree nat hj i AC IT , Ce ntr a l S hr i M .J .
111 /Rj t /2 018 E nt erpr is e Cir cl e -3, Ra np ur a
(AB QF S2049 N) Raj kot
22 IT (SS) A No . 201 3-14 M / s . P ra muk h De v co n AC IT , Ce ntr a l S hr i M .J .
112 /Rj t /2 018 P vt . Ltd. Cir cl e -3, Ra np ur a
(AAB CP 2825J ) Raj kot
Revenue by : Shri S. S. Rathi, Sr. D.R.
सुनवाई क तार ख / Date of
04/02/2021
Hearing
घोषणा क तार ख /Date of
22/02/2021
Pronouncement
आदे श/O R D E R
PER BENCH
The captioned twenty two appeals arise from the respective orders of the Commissioner of Income Tax (Appeals) ('CIT(A)') against different assessment years.
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.
IT(SS)A No. 155/Rjt/17 & 21 Ors. - 3 -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 22/02/2021
Sd/- Sd/-
(RAJPAL YADAV) (WASEEM AHMED)
VICE PRESIDENT True Copy ACCOUNTANT MEMBER
Ahmed abad : Da t ed 2 2/02 /202 1
Rajesh Kumar
आदे श क त ल प अ े षत / Copy of Order Forwarded to:-
1. राज व / Revenue
2. आवेदक / Assessee
3. संबं धत आयकर आयु त / Concerned CIT
4. आयकर आयु त- अपील / CIT (A)
5. वभागीय त न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड फाइल / Guard file.
By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, राजकोट ।