BULKPACK EXPORTS LTD.,INDORE vs. ITO(TDS)-1, INDORE

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ITA 140/IND/2019Status: DisposedITAT Indore08 February 202119 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals filed by the assessees and the revenue as withdrawn/not pressed. Assessees/Revenue were granted liberty to file a Miscellaneous Application for recalling the order if their scheme application was not accepted.

What were the facts?

A batch of appeals were filed by assessees and the revenue before the Income Tax Appellate Tribunal. The assessees requested withdrawal of their appeals as they opted for the 'Vivad Se Vishwas Scheme 2020'.

What were the issues?

The primary issue was the withdrawal of appeals due to the assessee's opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI KUL BHARAT & SHRI MANISH BORAD

For Appellant: Shri Girish Agrawal, Ashish Goyal &
For Respondent: Shri S.S. Mantri and Harshit Bari
Hearing: 08.02.2021Pronounced: 08.02.2021

Heard together (2 matters)

ITA No.188/Ind/2020
CO No.32/Ind/2019

Read from the judgment's own cause title. This page is filed under one of them.

PER BENCH

1.

The above captioned appeals filed at the instance of revenue assessee(s) and revenue pertaining to Assessment Years as shown above are directed against different orders of Commissioners of Income Tax (Appeals) (in short ‘Ld.CIT’(A)].

2.

At the outset, Ld. Counsels for the respective assessee(s) present during the course of hearing and in the remaining cases as

per the application placed on record, the present bunch of appeals were requested to be withdrawn since the assessee(s) have opted to take benefit of “Vivad Se Vishwas Scheme 2020” and as required by the scheme, if the assessees intents to opt for the said scheme and fulfills the necessary requirements then the appeals pending before this Tribunal needs to be withdrawn.

3.

Per contra Ld. DR did not raised any objection to the submissions made by the Ld. counsel for the assessees and the applications made in the remaining cases and submitted that they

Mohd. Harun Chhipa & Others & Ors have no objection if the captioned appeals are dismissed as withdrawn on the ground of opting under the said scheme.

4.

We have heard rival contentions and perused records placed before us. In view of the above stated facts, we dismiss these appeals filed by assessee(s)/Revenue treating the same as withdrawn/not pressed. However the assessee(s)/ Revenue are at liberty to file Miscellaneous Application for recalling the order within the stipulated time as prescribed under the law if the respective assessee(s)’ application for availing this scheme could not be accepted by the Revenue for some reason or if the respective assessee(s) could not fulfill the condition prescribed in the said scheme namely “Vivad Se Vishwas Scheme 2020”.

5.

In the result all the appeals of the Assessee(s)/ Revenue are dismissed as withdrawn/not pressed.

The order pronounced in the open Court on 08 .02.2021.

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