SHRI ASHWIN PURSHOTTAMBHAI SHAH,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(1), AHMEDABAD

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ITA 1378/AHD/2018Status: DisposedITAT Ahmedabad09 February 2021AY 2007-083 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 considered the submissions and applications of the assessees for withdrawal of appeals. In light of the provisions of the Vivad se Vishwas Scheme, 2020, the requests for withdrawal were allowed.

What were the facts?

The assessees filed seven appeals before the ITAT. They subsequently opted to avail the benefits of the Vivad se Vishwas Scheme, 2020. The assessees requested to withdraw their appeals to avail this scheme.

What were the issues?

Whether the appeals can be withdrawn by the assessees to avail the benefits of the Vivad se Vishwas Scheme, 2020.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 “B” BENCH

Before: Shri Mahavir Prasad & Shri Amarjit Singh

आदेश/ORDER PER BENCH:-

1.

These seven appeals filed by two assessees, 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.

6 others Page No 2 Shree Ashwin Purshottambhai Shah vs. DCIT & 6 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 seven appeals by two assessees are dismissed as withdrawn.

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