SHRI TIRATH RAM SAHNI,AHMEDABAD vs. DCIT, CIRCLE-3(3), AHMEDABAD

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ITA 47/AHD/2018Status: DisposedITAT Ahmedabad18 March 2021AY 2013-144 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' requests to withdraw their appeals in accordance with the Vivad se Vishwas Scheme, 2020. The revenue representative had no objection to the withdrawal.

What were the facts?

Several assessees filed appeals before the ITAT. The assessees subsequently filed applications to withdraw their appeals, stating they had opted for the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the ITAT can allow withdrawal of appeals filed by assessees who have opted for 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 “A” BENCH

Before: Shri Rajpal Yadav & Shri Amarjit Singh

Heard together (2 matters)

ITA Nos. 1562/Ahd/2018
C.O. 177/Ahd/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश/ORDER PER BENCH:-

1.

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”.

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. & 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.

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 seventeen appeals are dismissed as withdrawn.

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