ITAT Rajkot Judgments — December 2020

OJAS JAYSUKHLAL DAVE,RAJKOT vs DY. COMMR. INCOME TAX, INTER. TAXA., RAJKOT

ITA 299/RJT/2018[2009-10]Status: Disposed16 Dec 2020AY 2009-10Withdrawn

The Tribunal considered the assessee's application for withdrawal of the appeal under the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn, with liberty to seek restoration if the scheme benefits could not be availed for bonafide reasons.

THE ASSISTANT COMMR. OF INCOME TAX, MORBI CIRCLE, RAJKOT-GUJARAT vs M/S ITALICA FLOOR TILES LTD., MORBI

ITA 271/RJT/2016[2012-13]Status: Disposed15 Dec 2020AY 2012-13Withdrawn

The Tribunal noted the assessee's submission that the dispute was settled under the VSV Scheme. Consequently, the Revenue's appeal was dismissed as withdrawn.

NEHA JAYESHKUMAR BAROT,JAMNAGAR vs THE INCOME TAX OFFICER, WARD-3(1), JAMNAGAR

ITA 374/RJT/2018[2015-16]Status: Disposed9 Dec 2020AY 2015-16Dismissed

The Tribunal allowed the withdrawal of the appeal. It was noted that if the assessee fails to avail the VSV scheme for bonafide reasons, they can seek restoration of the appeal.

SUNHILL CERAMICS PVT. LTD.,RAJKOT-GUJARAT vs THE DY. COMMR. INCOME TAX, CEN. CIR.-1(1), AHMEDABAD-GUJARAT

ITA 49/RJT/2017[2010-11]Status: Disposed9 Dec 2020AY 2010-11Dismissed

The Tribunal dismissed the appeal as withdrawn based on the assessee's written request. The assessee was granted liberty to seek restoration if they failed to avail the VSV scheme benefits for bonafide reasons.

JYOTSHNABEN CHANDRAKANT BAROT,JAMNAGAR vs THE INCOME TAX OFFICER, WARD-3(1), PORBANDAR

ITA 417/RJT/2018[.2015-16]Status: Disposed9 Dec 2020Dismissed

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to seek restoration if the VSV scheme benefits could not be availed for bonafide reasons.

SMT. MAMTABEN SANJAYKUMAR MAKADIYA,AHMEDABAD vs THE DCIT, CENTRAL CIRCLE-1, RAJKOT

ITA 13/RJT/2019[2010-11]Status: Disposed3 Dec 2020AY 2010-11Dismissed

The Tribunal dismissed the appeals as withdrawn based on the assessee's written request to avail the Vivad se Vishwas Scheme. The assessee was granted liberty to seek restoration if they failed to avail the scheme for bonafide reasons.

SMT. MAMTABEN SANJAYKUMAR MAKADIYA,AHMEDABAD vs THE DCIT, CENTRAL CIRCLE-1, RAJKOT

ITA 14/RJT/2019[2011-12]Status: Disposed3 Dec 2020AY 2011-12Dismissed

The Tribunal dismissed the appeals as withdrawn based on the assessee's written request to avail the Vivad se Vishwas Scheme. The assessee was granted liberty to seek restoration if they failed to avail the scheme for bonafide reasons.

HANSABEN MAHENDRABHAI FALDU,MORBI vs INCOME TAX OFFICER, WARD-2, MORBI

ITA 121/RJT/2018[2013-14]Status: Disposed3 Dec 2020AY 2013-14Dismissed

The Tribunal dismissed the appeal as withdrawn, acknowledging the assessee's decision to participate in the Vivad se Vishwas Scheme. The assessee was granted liberty to seek restoration if they failed to avail the scheme's benefits for bonafide reasons.

M/S. MITAL COPPER INDUSTRIES,SHAPER (VERAVAL), TALUKA KOTDA SANGANI, DIST. RAJKOT vs THE ITO, WARD-1 (1) (1), RAJKOT

ITA 178/RJT/2018[2013-14]Status: Disposed3 Dec 2020AY 2013-14Dismissed

The Income Tax Appellate Tribunal (ITAT) dismissed the appeal as withdrawn. The assessee was granted liberty to seek restoration of the appeal if they failed to avail the benefits of the VSV Scheme for bonafide reasons.

THE ITO, WARD-3(1), JAMNAGAR vs SHRI MOHANLAL K. JAIN, JAMNAGAR

ITA 344/RJT/2015[2006-07]Status: Disposed3 Dec 2020AY 2006-07Dismissed

The Tribunal acknowledged the applicability of the CBDT Circular No. 17 of 2019, which sets monetary limits for appeals. As the tax effect in this case did not exceed the revised limit, the appeal was dismissed.

DHARMENDRA VIRJIBHAI VAHDADIYA,MORBI vs THE INCOME TAX OFFICER, WARD-1, MORBI

ITA 247/RJT/2018[2013-14]Status: Disposed3 Dec 2020AY 2013-14Dismissed

The Tribunal allowed the withdrawal of the appeal as requested by the assessee. The assessee was granted liberty to seek restoration if they failed to avail the VSV Scheme for bonafide reasons.