VARSHABEN VINODBHAI MODI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-1(2)(4), AHMEDABAD

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ITA 558/AHD/2019Status: DisposedITAT Ahmedabad17 June 2021AY 2011-123 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 for withdrawal, referencing the Vivad se Vishwas Scheme, 2020. After confirming tax payments under the scheme, the Tribunal allowed the withdrawal requests.

What were the facts?

The assessees filed written submissions to withdraw their appeals before the ITAT, stating they had opted for the Vivad se Vishwas Scheme, 2020. The Revenue had no objection to the withdrawal.

What were the issues?

Whether the appeals can be withdrawn by the assessees to avail the benefits of the Vivad se Vishwas Scheme, 2020.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(2),Section 4(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Shri Rajpal Yadav & Shri Amarjit Singh

Date of hearing : 18-05-2021 Date of pronouncement : 18-06-2021 आदेश/ORDER PER BENCH:- These six appeals/cross objection filed by different assessees/revenue, 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.

5 others Page No 2 Varshaben Vinodbhai Modi Vs. ITO and 5 others When the matter was called for hearing, the ld. counsel 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. During the course of appellate proceedings before us, the ld. Departmental Representative is asked to file the confirmation of payment of taxes in respect of the following appeals by the Revenue against which the assessees have opted for VSV Scheme, 2020 1. (Shri Vijaykumar Jain) 2. ITA No. 552/Ahd/2019 (Friends of WWB, India,) 3. ITA No. 424/Ahd/2020 (Friends of WWB, India) In response the ld. Departmental Representative in the case of ITA 1759/Ahd/2019 has confirmed the payment of tax under VSV Scheme, 2020 by the assessee vide letter dated 07-06-2021 along with copy of challan. Similarly, in the other two cases vide ITA Nos. 552/Ahd/2019 (Friends of WWB, India,) & ITA 424/Ahd/2020 (Friends of WWB, India,), the ld. Departmental Representative has also confirmed the payment of taxes by the assessee under VSV Scheme, 2020 vide letter dated 07-06-2021 along the copies of challan. 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.

5 others Page No 3 Varshaben Vinodbhai Modi Vs. ITO and 5 others 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 six appeals including one cross objection are dismissed as withdrawn.

Order pronounced in the open court on 18-06-2021 Sd/- Sd/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER Ahmedabad : Dated 18/06/2021 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

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