M/S. J.S.CONSTRUCTION,AHMEDABAD vs. ITO, WARD-5(2)(2), AHMEDABAD

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ITA 1268/AHD/2018Status: DisposedITAT Ahmedabad15 March 2021AY 2011-122 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 withdrawal of the appeals as the assessees had opted for the Vivad se Vishwas Scheme. However, it granted liberty to seek restoration if the scheme benefits could not be availed for bonafide reasons.

What were the facts?

The assessees had filed appeals before the ITAT. During the pendency of these appeals, they opted to avail the benefits of the 'Vivad se Vishwas Scheme, 2020'. Consequently, they sought to withdraw their appeals.

What were the issues?

Whether appeals should be dismissed as withdrawn when the assessee opts for the Vivad se Vishwas Scheme.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, AHMEDABAD “SMC” BENCH

Before: SHRI MAHAVIR PRASAD & SHRI WASEEM AHMED

आदेश/O R D E R PER BENCH

1.

The captioned five 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 to 1270/Ahd/18 & Ors. - 2 - 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In the light of oral/written requests made on behalf of the captioned parties, all the appeals are dismissed as withdrawn.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 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In the result, all captioned appeals are dismissed as withdrawn.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 15/03/2021

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