M/S. VODAFONE BUSINESS SERVICES LTD.(FORERLY KNOWN AS VODAFONE SHARED SERVICES LTD),AHMEDABAD vs. THE ACIT, CIRCLE-4(1)(2), AHMEDABAD

PDF · subscribers
ITA 367/AHD/2020Status: DisposedITAT Ahmedabad25 June 2021AY 2015-162 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 allowed the withdrawal of the appeals. It was clarified that if the assessee fails to avail the VSV scheme for bonafide reasons, they can seek restoration of the appeals.

What were the facts?

The assessees sought to withdraw their appeals before the ITAT. The reason for withdrawal was their decision to avail the benefits of the 'Vivad se Vishwas Scheme, 2020'. The Revenue had no objection to the withdrawal.

What were the issues?

The primary issue was whether the appeals should be withdrawn based on the assessee's participation in the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: SHRI MAHAVIR PRASAD & SHRI WASEEM AHMED

For Respondent: Shri S. S. Shukla, Sr. D.R

आदेश/O R D E R

PER MAHAVIR PRASAD, J.M.

1.

The captioned three appeals arise from the respective orders of the Commissioner of Income Tax (Appeals) (‘CIT(A)’) against different assessment years.

Ors. - 2 -

2.

The captioned assessees have sought to withdraw the appeals listed above on the ground that they have opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). When the matter was called for hearing, the ld. counsels for the assessee at the outset have submitted that they do not seek to pursue the said appeals owing to exercise of option for availing VSV Scheme and consequently requested that their applications for withdrawal of appeals may please be granted. Reference was also made to written requests in this regard.

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 assessee.

4.

In the light of oral/written requests made on behalf of the captioned parties, all the appeals are dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeals for hearing before ITAT in accordance with law.

5.

In the result, all captioned appeals are dismissed as withdrawn. This Order pronounced on 25/06/2021

Sd/- Sd/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad: Dated 25/06/2021 Rajesh Kumar आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file.

Recent GST High Court judgments

Search GST case law →