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Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH
Before: Shri Rajpal Yadav & Shri Amarjit Singh
आदेश/ORDER PER BENCH:-
These seventeen appeals filed by different assessees except 19/Ahd/2020 & 199/Ahd/2020 & C.O. No. 177/Ahd/2019 filed by revenue, arise from order of the CIT(A), in proceedings under Income Tax Act, 1961; in short “the Act”.
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.
16 others Page No 3 Vs. Mohamadiqbal Ganibhai Meghreji & 16 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.
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.
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.
In the result, all the seventeen appeals are dismissed as withdrawn.