Income Tax Appellate Tribunal - Ahmedabad
Mangalya Soft Tech Ltd., Ahmedabad vs Ito, Ward 2(1)(4), Ahmedabad on 24 March, 2021
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'SMC' अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
"SMC" BENCH, AHMEDABAD
(Through Virtual Court)
BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER
AND MS. MADHUMITA ROY, JUDICIAL MEMBER
आयकर अपील सं./I.T.A. No. 2011/Ahd/2017
( नधा रण वष / Assessment Year: 2009-10)
Mangalya Soft Tech Ltd. बनाम/ ITO
302, Samruddhi, Nr. C.U. Shah Vs. Ward-2(1)(4),
College, Income Tax Circle, Ahmedabad
Ashram Road, Ahmedabad-
380014
थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : AABCM0615R
(अपीलाथ /Appellant) .. ( यथ / Respondent)
अपीलाथ ओर से /Appellant by : Shri S. N. Divatia, AR
यथ क ओर से / Respondent by : Shri Kamlesh Makwana, Sr.DR
सन
ु वाई क तार ख / Date of Hearing 23/03/2021
घोषणा क तार ख /Date of Pronouncement 24/03/2021
आदे श/O R D E R
PER MADHUMITA ROY, JM:
The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-2, Ahmedabad ('CIT(A)' in short), dated 18.08.2017 arising in the assessment order dated 30.11.2016 passed b y the ITO, Ward-2(1)(4), Ahmedabad under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (the Act) concerning AY 2009-10.
2. The captioned assessee has 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. counsel for the assessee at the outset has submitted that they do I T A N o . 2 0 1 1 / Ah d / 1 7 [ M a n ga l a ya S o f t T e c h L t d . v s . I T O ] A. Y . 2 0 0 9 - 1 0 - 2 -
not seek to pursue the said appeals owing to exercise of option for availing VSV Scheme and consequentl y requested that the 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 appeals in the circumstances narrated on behalf of the assessee.
4. In the light of written requests made on behalf of the captioned part y, the appeal is dismissed as withdrawn.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 24/03/2021
Sd/- Sd/-
(PRADIP KUMAR KEDIA) (MADHUMITA ROY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ah med ab ad : Da ted 2 4 /0 3 /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 आयु,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, उप/सहायक पंजीकार आयकर अपील य अ*धकरण, अहमदाबाद ।
1.Date of dictation o n 2 3 . 0 3 . 2 0 2 1 As p e r V S V fo 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 ft 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 mb e r 2 3 . 0 3 . 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 . .03.2021 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 fo r e t h e D i c t a t i n g M e m b e r fo r pronouncement .03.2021 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 .03.2021 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 24.03.2021 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 . Th e d a t e o n wh i c h t h e fi l e g o e s t o t h e A s s t t . R e g i s t r a r fo r s i g n a t u r e o n t h e order........................
9.Date of Despatch of the Order.........