Income Tax Appellate Tribunal - Rajkot
Shri Dharmendra Virjibhai Patel (Huf), ... vs The Income Tax Officer, Ward-4, Morbi on 7 January, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
RAJKOT BENCH, RAJKOT
Before: Shri Amarjit Singh, Accountant Member
and Ms. Madhumita Roy, Judicial Member
[Conducted through E-Court at Ahmedabad]
S.No. Appeal ITA Asst Appellant (PAN NO.) Respondent A.R. D.R.
1 252/Rjt/2019 2015-16 Jaydeep Medical ITO, Ward- Shri Shri
Agency, Rajot 1(2)(5), Rajkot Vimal S.S.
(AAFFJ9589A) Desai Rathi
2 416/Rjt/2018 2013-14 Venkatesh Karriers Ltd. Dy. CIT,(Intl. Shri Shri
Jamnagar tax.), Rajkot Vimal S.S.
(AAACV2738B) Desai Rathi
3 246/Rjt/2018 2013-14 Dharmendra V. Patel ITO, Ward-4, Shri Shri
(HUF), Morbi Morbi Vimal S.S.
(AABHP7908R) Desai Rathi
4 443/Rjt/2018 2014-15 Dhiren Mansukh Shah, ACIT,Circle-3, Shri Shri
Jamnagar ( Jamnagar Vipul S.S.
AMIPS5673B) Pattni Rathi
5 350/Rjt/2018 2012-13 M/s. Meg Pie Chemicals, ITO, Ward- Shri Shri
Rajkot (AADFM2886P) 1(1)(1), Rajkot M.J. S.S.
Ranpur Rathi
a
6 533/Rjt/2013 2009-10 Kokilaben Vinaykant ITO, Ward-1(4), Shri Shri
Kotecha , Una Veraval Chetan S.S.
(AEJPK4211J) Agraw Rathi
al
Date of hearing : 05-01-2021
Date of pronouncement : 07-01-2021
आदे श/ORDER
PER BENCH:-
I.T.A Nos. 252/Rjt/2019, 416/Rjt/2018, 246/Rjt/2018, 443/Rjt/2018, 350/Rjt/2018 & 533/Rjt/2013 Page No 2 These six appeals filed by different assessees, arise from order of the CIT(A), in proceedings under section 143(3) & 271(1)(c) of the Income Tax Act, 1961; in short "the Act".
2. The assessees filed written submissions to withdraw the appeals on the ground that they have opted to avail benefits of Vivad se Vishwas Scheme, 2020 and in their submissions the assesseees have also enclosed the copies form no. -3 issued by the Pr. CIT of Income Tax for approving the applications filed by the assessees under the Vivad se Vishwas Scheme, 2020. When the matter was called for hearing, the ld. counsels for the assessees at the outset have submitted that they do not want to pursue the said appeals since their applications under Vivad se Vishwas Scheme, 2020 have been approved by the Income Tax Department and requested that their applications for withdrawal of appeals may please be granted.
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 assessees.
4. We have considered the submissions and applications of the assessees for withdrawal of the appeals as their applications have been approved under Vivad se Vishwas Scheme, 2020. A reference 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 requests for withdrawal of appeals of the assessees to avail the VSV Scheme, 2020 in I.T.A Nos. 252/Rjt/2019, 416/Rjt/2018, 246/Rjt/2018, 443/Rjt/2018, 350/Rjt/2018 & 533/Rjt/2013 Page No 3 accordance with law is allowed. However, in case, any issue is remained un-resolved under the said scheme, then, the assessees will be at liberty to file the Miscellaneous Applications to recall this order to restore the original appeals within the time limit provided in the act.
5. In the result, all the six appeals of the different assessees are dismissed as withdrawn.
Order pronounced in the open court on 07-01-2021 Sd/- Sd/-
(MADHUMITA ROY) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 07/01/2021
आदे श क त ल प अ े षत / 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