A M INFOWEB PVT. LTD,PUNE vs. THE ACIT, CIRCLE-1, BHAVNAGAR

PDF · subscribers
ITA 1560/AHD/2019Status: DisposedITAT Ahmedabad23 March 2021AY 2016-173 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 assessees' request to withdraw their appeals. The appeals were dismissed as withdrawn, with liberty to seek restoration if the VSV scheme benefits could not be availed for bonafide reasons.

What were the facts?

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

What were the issues?

Whether the ITAT can dismiss appeals as withdrawn when the assessee opts for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA & SHRI MAHAVIR PRASAD

आदेश/O R D E R

PER BENCH :

1.

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

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In the light of oral/written requests made on behalf of the captioned parties, all the appeals are dismissed as withdrawn.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 & 29 Ors. - 3 - 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In the result, all captioned appeals are dismissed as withdrawn.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 25/03/2021

Sd/- Sd/- (MAHAVIR PRASAD) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 25/03/2021 True Copy S. K. SINHA 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. By order/आदेश से,

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

Recent GST High Court judgments

Search GST case law →