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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI KUL BHARAT & SHRI MANISH BORAD
PER BENCH
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)].
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per the application placed on record, the present bunch of appeals were requested to be withdrawn since the assessee(s) have opted to take benefit of “Vivad Se Vishwas Scheme 2020” and as required by the scheme, if the assessees intents to opt for the said scheme and fulfills the necessary requirements then the appeals pending before this Tribunal needs to be withdrawn.
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 Harun Chhipa & Others & Ors have no objection if the captioned appeals are dismissed as withdrawn on the ground of opting under the said scheme.
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 In view of the above stated facts, we dismiss these appeals filed by assessee(s)/Revenue treating the same as withdrawn/not pressed.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”.
In the result all the appeals of the Assessee(s)/ Revenue are dismissed as withdrawn/not pressed.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.