What did the Tribunal hold?

The Tribunal allowed the assessees' request to withdraw the appeals, noting that their applications under the Vivad se Vishwas Scheme had been approved. The appeals were dismissed as withdrawn.

The assessees filed sixteen appeals before the ITAT. They subsequently filed applications to withdraw these appeals as they had opted to avail the benefits of the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be withdrawn based on the assessees' opting for the Vivad se Vishwas Scheme.

Shri Rohit R. Gupta, Lukhnow vs DCIT | ITAT Ahmedabad 2021

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Shri Rajpal Yadav & Shri Amarjit Singh

आदेश/ORDER PER BENCH:-

15 others Page No 3 Shri Rohit R. Gupta vs. DCIT & 15 others

These sixteen appeals filed by different assessees, 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 ld. 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 15 others Page No 4 Shri Rohit R. Gupta vs. DCIT & 15 others 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.

In the result, all the sixteen appeals of the different assessees are dismissed as withdrawn. Order pronounced in the open court on 01-02-2021 Sd/- Sd/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER Ahmedabad : Dated 01/02/2021 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

SHRI ROHIT R. GUPTA,LUKHNOW vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

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