SHRI DHAVAL CHANDUBHAI PATEL,AHMEDABAD vs. ITO, WARD-5(3)(4), AHMEDABAD

PDF · subscribers
ITA 961/AHD/2018Status: DisposedITAT Ahmedabad01 February 2021AY 2014-153 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' applications to withdraw their appeals. The appeals were dismissed as withdrawn, with liberty to seek restoration if the VSV scheme benefits could not be availed for bonafide reasons.

What were the facts?

Multiple assessees filed appeals before the ITAT for various assessment years. The assessees subsequently opted to avail the benefits of the 'Vivad se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessees opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV & SHRI PRADIP KUMAR KEDIA

For Respondent: Shri S. S. Shukla, Sr. D.R

आदेश/O R D E R

PER BENCH:

1.

The captioned nineteen 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 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. & 18 Ors. (Shri Dhaval Chandubhai Patel & Ors.) - 3 -

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In the light of oral/written requests made on behalf of the captioned parties, all the appeals are dismissed as withdrawn.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In the result, all captioned appeals are dismissed as withdrawn.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 01/02/2021

Sd/- Sd/- (RAJPAL YADAV) (PRADIP KUMAR KEDIA) ACCOUNTANT MEMBER VICE PRESIDENT Ahmedabad: Dated 01/02/2021 True Copy S. K. SINHA 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.

Recent GST High Court judgments

Search GST case law →