M/S. NIRMA LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-3(1)(1), AHMEDABAD

ITA 691/AHD/2018Status: DisposedITAT Ahmedabad25 February 2021AY 2001-023 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 in accordance with the Vivad se Vishwas Scheme, 2020. It was noted that if any issue remained unresolved under the scheme, the assessees could file miscellaneous applications to restore the original appeals.

What were the facts?

The assessees sought to withdraw their appeals before the ITAT because they had opted for the Vivad se Vishwas Scheme, 2020, and their applications under the scheme were approved. The revenue had no objection to the withdrawal.

What were the issues?

Whether the assessees' appeals should be dismissed as withdrawn due to their opting for the Vivad se Vishwas Scheme, 2020.

Which sections of the Income-tax Act were involved?

Section 4 of Vivad se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI MAHAVIR PRASAD & SHRI AMARJIT SINGHShri S.N. Shri Parin Shri Upendra Shri S.N. Shri Parin Shri Upendra Shri S.N. Shri Parin

For Respondent: Shri Vinod Tanwani, CIT/D.R. &, Shri Lalit P. Jain, Sr. D.R

आदेश/O R D E R & 4 Ors. - 2 -

PER BENCH These five appeals filed by different assessees except & 2748/Ahd/2017 for A.Y. 2014-15, 2339/Ahd/2017 for A.Y. 2013-14 & 1208/Ahd/2017 for A.Y. 2012-13 filed by revenue and C.O. No. 11/Ahd/2018 (in ITA No. 1208/Ahd/2017), 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 and in their submissions the assesseees have also enclosed the copies form no. -3 issued by the Pr. CIT of Income Tax for approving the applications filed by the assessees under the Vivad se Vishwas Scheme, 2020. When the matter was called for hearing, the Id. counsels for the assessees at the outset have submitted that they do not want to pursue the said appeals since their applications under Vivad se Vishwas Scheme, 2020 have been approved by the Income Tax Department 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 as their applications have been approved under Vivad se Vishwas Scheme, 2020. 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- & 4 Ors. - 3 - 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 five appeals are dismissed as withdrawn.

This Order pronounced on 25/02/2021

Sd/- Sd/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER Tru e Cop y JUDICIAL MEMBER Ahmedabad: Dated 25/02/2021 Rajesh Kumar 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.

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