NAMRATA NIKHIL PATEL,AHMEDABAD vs. THE ITO, WARD-2(2)(3), AHMEDABAD

PDF · subscribers
ITA 1202/AHD/2018Status: DisposedITAT Ahmedabad18 January 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 considered the submissions and applications for withdrawal of appeals due to the approval under the Vivad se Vishwas Scheme, 2020. The requests for withdrawal were allowed in accordance with the scheme's provisions.

What were the facts?

The assessees filed appeals before the ITAT. Subsequently, they opted to avail benefits under the Vivad se Vishwas Scheme, 2020, and their applications for the scheme were approved. They then requested to withdraw their appeals.

What were the issues?

Whether the assessees' appeals should be dismissed as withdrawn upon their successful application under the Vivad se Vishwas Scheme, 2020.

Which sections of the Income-tax Act were involved?

Section 4(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “SMC” BENCH

Before: Shri Rajpal Yadav & Shri Amarjit Singh

Date of hearing : 07-01-2021 Date of pronouncement : 18-01-2021 आदेश/ORDER PER BENCH:-

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”.

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 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.

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 as their applications have been approved under Vivad se 15 others Page No 3 Namrata Nikhil Patel & 15 others 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-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 sixteen appeals of the different assessees are dismissed as withdrawn. Order pronounced in the open court on 18-01-2021 Sd/- Sd/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER Ahmedabad : Dated 18/01/2021 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

More judgments on Section 4(2)

All 87 judgments and leading authorities on Section 4(2) →

Latest GST High Court judgments

Search GST case law →