SHRI ALTAMASKHAN J.PATHAN,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-10(2), AHMEDABAD

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ITA 491/AHD/2014Status: DisposedITAT Ahmedabad17 June 2021AY 2008-093 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 considered the submissions and applications of the assessees for withdrawal. It allowed the requests for withdrawal in light of the provisions of the Vivad se Vishwas Scheme, 2020.

What were the facts?

Seven assessees filed appeals before the ITAT. They subsequently filed applications to withdraw these appeals as they had opted for the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be withdrawn by the assessees to avail the benefits of the Vivad se Vishwas Scheme, 2020.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, AHMEDABAD “SMC” BENCH

Before: Shri Mahavir Prasad & Shri Amarjit Singh

आदेश/ORDER PER BENCH:-

1.

These seven 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.

6 others Page No 2 Altamaskhan J. Pathan Vs. ITO and 6 others 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 and requested that their applications for withdrawal of appeals may please be granted.

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. 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 seven appeals filed by different assessees are dismissed as withdrawn.

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