HASMUKHBHAI MEGHJIBHAI PATEL,BHAVANAGAR vs THE ACIT, CIRCLE-1, BHAVANAGAR

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: SHRI AMARJIT SINGH

Consolidated Appeals (17)

ITA 1364/Ahd/2019AY 2016-17

ITA 1623/Ahd/2018AY 2014-15

ITA 1875/Ahd/2019AY 2012-13

ITA 407/Ahd/2019AY 2010-11

ITA 408/Ahd/2019AY 2011-12

ITA 409/Ahd/2019AY 2012-13

ITA 19/Ahd/2019AY 2009-10

ITA 1408/Ahd/2019AY 2016-17

ITA 1874/Ahd/2019AY 2012-13

ITA 1873/Ahd/2019AY 2012-13

ITA 1387/Ahd/2019AY 2011-12

ITA 2337/Ahd/2018AY 2015-16

ITA 387/Ahd/2019AY 2014-15

ITA 1673/Ahd/2018AY 2013-14

ITA 287/Ahd/2018AY 2012-13

ITA 264/Ahd/2020AY 2011-12

ITA 1665/Ahd/2019AY 2011-12

1364/Ahd/2019 2016-17 Hasmukhbhai Meghjibhai ACIT Withdrawa L. P. Jain Patel Circle-1, l (AGPPP8810L) Bhavnagar 2. 1623/Ahd/2018 2014-15 Shri Ankur Pravinbhai Shah ITO Withdrawa -do- (BCRPS7423P) Ward-2(1)(3), l Ahmedabad 3. 1875/Ahd/2019 2012-13 Shri Hitesh Mahendrabhai ITO Withdrawa -do- Patel Ward-4(1)(1), l (BHYPP1548J) Vadodara 4. 407/Ahd/2019 2010-11 Kiritkumar C. Shah ITO Darshan B. -do- (ADRPS3649F) Sk-Ward-3, Gandhi Himmatnagar 5. 408/Ahd/2019 2011-12 Kiritkumar C. Shah ITO -do- -do- (ADRPS3649F) SK-Ward-3, Himmatnagar 6. 409/Ahd/2019 2012-13 Kiritkumar C. Shah ITO -do- -do- (ADRPS3649f) SK-Ward-3, Himmatnagar 7. 19/Ahd/2019 2009-10 Hemankumar Arvindkumar ITO Withdrawa -do- (HUF) Ward-1(2)(2), l (AABHH5018N) Ahmedabad 8. 1408/Ahd/2019 2016-17 M/s. Shrinandnagar 2 ITO P. F. Jain -do- Cooperative Housing Society Ward-3(3)(5), (AACAS7450H) Ahmedabad 9. 1874/Ahd/2019 2012-13 Smt. Smitaben Pradipkumar ITO Withdrawa -do- Patel Ward-4(1)(2), l (BHLPP7925C) Vadodara 10. 1873/Ahd/2019 2012-13 Shri Ashwinbhai Fulabhai ITO Kinjal V. -do- Patel Ward-4(1)(1), Shah (BHLPP7932H) Vadodara 11. 1387/Ahd/2019 2011-12 Ganesh Narayanan Iyer ITO (International Prakash J. -do- (AARPI3791H) Taxation-1), Shah Ahmedabad 12. 2337/Ahd/2018 2015-16 M/s. Mohammad Afzal & ITO Withdrawa -do- Bros. Ward-7(2)(3), l (AAYFM4695F) Ahmedabad 13. 387/Ahd/2019 2014-15 Mahendrabhai Dahyabhai ITO Withdrawa -do- Shah Ward-1(2)(3), l (ACJPS9876P) Ahmedabad 14. 1673/Ahd/2018 2013-14 Jagdishbhai Patel ITO Bhadresh -do- (AKJPP7580M) Ward-3(3)(7), R. Shah Ahmedabad 14 others Page No. 2 15. 287/Ahd/2018 2012-13 Chatarlal Jankilal Asawa ITO Hardik -do- (ADPPA2859M) Ward-6(1)(2), Vora Ahmedabad 16. 264/Ahd/2020 2011-12 ITO Kamlesh L. P. Jain Withdrawa Ward-6(1)(1), Chinubhai Shah- l Ahmedabad HUF (AADHS3841L) 17. 1665/Ahd/2019 2011-12 DCIT Shah Mukesh -do- -do- Circle-6(1), Chinubhai –HUF Ahmedabad (AADHS3892K) Date of hearing : 25-03-2021 Date of pronouncement : 15-04-2021 आदेश/ORDER PER BENCH:-

In these seventeen appeals fifteen appeals filed by different assessees, and two appeals filed by the Revenue arise from order of the CIT(A), in proceedings under Income Tax Act, 1961; in short “the Act”.

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.

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.

We have considered the submissions and applications of the assessees for withdrawal of the appeals as their applications have been approved under Vivad se 14 others Page No. 3 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 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.

In the result, these seventeen appeals of the different assessees are dismissed as withdrawn. Order pronounced in the open court on 15-04-2021

HASMUKHBHAI MEGHJIBHAI PATEL,BHAVANAGAR vs. THE ACIT, CIRCLE-1, BHAVANAGAR