M/S. PSK MINARAL DEVELOPMENT PVT. LTD.,GANDHIDHAM vs. THE DY. COMM. OF INCOME TAX, GANDHIDHAM CIRCLE, GANDHIDHAM

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ITA 35/RJT/2020Status: DisposedITAT Rajkot18 March 2021AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal considered the submissions and applications for withdrawal of appeals under the Vivad se Vishwas Scheme, 2020. The requests were allowed in accordance with the law.

What were the facts?

The assessees filed written submissions to withdraw their appeals, stating they had opted for the Vivad se Vishwas Scheme, 2020. Their applications under the scheme were approved by the Income Tax Department.

What were the issues?

Whether the appeals should be withdrawn as the assessees have opted for the Vivad se Vishwas Scheme, 2020.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SHRI AMARJIT SINGH

Consolidated Appeals (20)

ITA 35/Rjt/2020AY 2012-13
ITA 36/Rjt/2020AY 2013-14
ITA 37/Rjt/2020AY 2014-15
ITA 301/Rjt/2017AY 2013-14
ITA 223/Rjt/2019AY 2012-13
ITA 502/Rjt/2013AY 2009-10
ITA 72/Rjt/2017AY 2009-10
ITA 73/Rjt/2017AY 2010-11
ITA 77/Rjt/2019AY 2014-15
ITA 70/Rjt/2017AY 2008-09
ITA 304/Rjt/2013AY 2009-10
ITA 71/Rjt/2017AY 2009-10
ITA 224/Rjt/2016AY 2011-12
ITA 578/Rjt/2015AY 2012-13
ITA 414/Rjt/2018AY 2015-16
ITA 109/Rjt/2016AY 2011-12
ITA 143/Rjt/2016AY 2012-13
ITA 279/Rjt/2019AY 2011-12
ITA 275/Rjt/2013AY 2003-04
ITA 274/Rjt/2013AY 2002-03
1.

35/Rjt/2020 2012-13 M/s. PSK Mineral DCIT Chetan Namita Development Pvt. Ltd. Gandhidham Cir., Agarwal Khurana (AADCP2875L) Gandhidham 2. 36/Rjt/2020 2013-14 M/s. PSK Mineral DCIT -do- -do- Development Pvt. Ltd. Gandhidham Cir., (AADCP2875L) Gandhidham 3. 37/Rjt/2020 2014-15 M/s. PSK Mineral ITO -do- -do- Development Pvt. Ltd. Ward-2, (AADCP2875L) Gandhidham 4. 301/Rjt/2017 2013-14 LR2 Management K/S DCIT Withdrawa Om (AADFL6763E) (International l Prakash Taxation), Rajkot Singh 5. 223/Rjt/2019 2012-13 Murlidhar Tractors ACIT Chetan Namita (AAIFM2604C) Circle-3, Agarwal Khurana Jamnagar 6. 502/Rjt/2013 2009-10 ACIT M/s. Ramoji Om Vimal Central Cir.1, Rajkot Granite Ltd. Prakash Desai (AACCR6257R) Singh 7. 72/Rjt/2017 2009-10 DCIT M/s. Ramoji -do- -do- Central Cir.1, Rajkot Granite Ltd. (AACCR6257R)

8.

C.O. 10/Rjt/2017 2009-10 DCIT M/s. Ramoji -do- -do- Central Cir-1, Granite Ltd. Rajkot 9. 73/Rjt/2017 2010-11 DCIT M/s. Ramoji -do- -do- Central Cir.1 Granite Ltd. Rajkot 10. C.O. 11/Rjt/2017 2010-11 DCIT M/s. Ramoji -do- -do- Central Cir.1 Granite Ltd. Rajkot 11. 77/Rjt/2019 2014-15 Mudra Finance Service ITO M. J. Namita (AARFM0762G) Ward-3(1)(2), Ranpura Khurana Rajkot 12. 70/Rjt/2017 2008-09 DCIT M/s. Ramco Om Vimal Central Cir-1, Ceramics Ltd. Prakash Desai Rajkot (AABCR4142E) Singh 13. 304/Rjt/2013 2009-10 ACIT M/s. Ramco -do- -do- Circle-5, Ceramics Ltd. Rajkot (AABCR4142E) 14. 71/Rjt/2017 2009-10 DCIT M/s. Ramco -do- -do- Central Cir.1 Ceramics Ltd. Rajkot (AABCR4142E)

15.

224/Rjt/2016 2011-12 Shri Rahummohan R. Bakshi ACIT Chetan Om Circle-1, Agarwal Prakash I.T.A/IT(SS)A Nos. 35/Rjt/2020 & 21 others Page No. 2 Jamnagar Singh 16. 578/Rjt/2015 2012-13 DCIT M/s. Hi Con Om M. J. Circle-1(1), Technocast Pvt. Prakash Ranpura Rajkot Ltd. Singh (AABCH3792C) 17. 414/Rjt/2018 2015-16 Smt. Jasvantiben Jaysukhlal DCIT Withdrawa Namita Sutaria Circle-2, l Khurana (ABNPS6247H) Jamnagar 18. 109/Rjt/2016 2011-12 DCIT Shri Shivji Chetan -do- Gandhidham Circle, Karsandas Agarwal Gandhidham-Kutch Chabbadiya (AGBPC2428B) 19. 143/Rjt/2016 2012-13 M/s. Shri Shivji Karsan DCIT -do- -do- Chhabadiya Circle- (AGBPC2428B) Gandhidham 20. 279/Rjt/2019 2011-12 Kirit Prabhubhai Kotecha ITO -do- -do- (ATRPK7899R) Ward-2(1), Jamnagar 21. 275/Rjt/2013 2003-04 Terapanth Foods Ltd. ACIT Manish -do- Gandhidham- Vora Kutch 22. 274/Rjt/2013 2002-03 Terapanth Foods Ltd. ACIT -do- -do- Gandhidham- Kutch

Date of hearing : 23-03-2021 Date of pronouncement : 24-03-2021 आदेश/ORDER PER BENCH:-

These twenty two appeals filed by different assessees, arise from order of the CIT(A), in proceedings under 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.

I.T.A/IT(SS)A Nos. 35/Rjt/2020 & 21 others Page No. 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 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 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 twenty two appeals of the different assessees are dismissed as withdrawn. Order pronounced in the open court on 24-03-2021

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