Income Tax Appellate Tribunal - Ahmedabad
Legal Heir Dalasukhbhai Prajapati Of ... vs Dcit, Central Circle-3,, Vadodara on 6 January, 2021
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'B' अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER S. Ap pea l A.Y. Ap pe lla nt ( P AN NO .) Re spo n de nt A.R.( S hr i) No .
1. I T A No . 2 0 1 4 -1 5 L e gal He ir o f L at e S mt. CI T ( A) -1 2 Ma ni s h S ha h 1 6 5 2 / Ahd /2 0 1 8 C ha n c halb e nG. P r aj ap at i Ah med ab ad ( ACP P P 2 4 8 2 G)
2. I T A No . 2 0 1 4 -1 5 Up e nd r a D. P r aj ap at i CI T ( A) -1 2 -d o -
1 6 5 3 / Ahd /2 0 1 8 ( ADO P P 0 6 3 7 R) Ah med ab ad
3. I T A No . 2 0 1 4 -1 5 Ma no j b h ai R. P r aj ap at i CI T ( A) -1 2 -d o -
1 6 5 4 / Ahd /2 0 1 8 ( AC WP P 0 6 1 3 N) Ah med ab ad
4. I T A No . 2 0 1 3 -1 4 S hr i R aj es h D P r aj ap a ti DC I T -d o -
1 2 2 1 / Ahd /2 0 1 8 ( A GR P P 8 5 1 7 E) Ce n tr a l Cir -3 B ar o d a
5. I T A No . 2 0 1 4 -1 5 S hr i R aj es h D. P r aj ap ati DC I T -d o -
1 2 2 2 / Ahd /2 0 1 8 ( A GR P P 8 5 1 7 E) Ce n tr a l Cir -3 B ar o d a Revenue by : Shri R.R. Makwana, Sr. D.R. सन ु वाई क तार ख / Date of 04/01/2021 Hearing घोषणा क तार ख /Date of 06/01/2021 Pronouncement आदे श/O R D E R PER BENCH:
The captioned five appeals arise from the respective orders of the Commissioner of In come Tax (Appeals) ('C IT(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 I T A N o s . 1 6 5 2 t o 1 6 5 4 / Ah d / 1 8 & 1 2 2 1 - 1 2 2 2 / Ah d / 1 8 A. Y s . 2 0 1 4 - 1 5 & 2 0 1 3 - 1 4 & 2 0 1 4 - 1 5 - 2 -
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 In the light of oral/written requests made on behalf of the captioned parties, all the appeals are dismissed as withdrawn.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 06/01/2021
Sd/- Sd/-
(WASEEM AHMED) (MADHUMITA ROY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ah med ab ad : Da ted 0 6 /0 1 /2 0 2 1 TRUE COPY
TANMAY
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.
आयकर आयु"त- अपील / CIT (A) 5. )वभागीय ,-त-न ध, आयकर अपील य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाइल / Guard file.
By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद ।
1.Date of dictation o n 0 5 . 0 1 . 2 0 2 1 As p e r V S V A F o r m a t 2 . D a t e o n wh i c h t h e t yp e d d r a f t i s p l a c e d b e f o r e t h e D i c t a t i n g M e m b e r 0 5 . 0 1 . 2 0 2 1 3 . D a t e o n wh i c h t h e a p p r o v e d d r a f t c o m e s t o t h e S r . P . S . / P . S . .01.2021 4 . D a t e o n wh i c h t h e f a i r o r d e r i s p l a c e d b e f o r e t h e D i c t a t i n g M e m b e r f o r pronouncement .01.2021 5 . D a t e o n wh i c h t h e f a i r o r d e r c o m e s b a c k t o t h e S r . P . S . / P . S 06.01.2021 6 . D a t e o n wh i c h t h e f i l e g o e s t o t h e B e n c h C l e r k 06.01.2021 7 . D a t e o n wh i c h t h e f i l e g o e s t o t h e H e a d C l e r k ... ... ... ... . 8 . T h e d a t e o n wh i c h t h e f i l e g o e s t o t h e As s t t . R e g i s t r a r f o r s i g n a t u r e o n t h e ord er........................
9.Date of Despatch of the Order.........