M/S. POLO PLUS CONTAINERS,SURENDRANAGAR vs. ITO, TDS WARD-1, AHMEDABAD

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ITA 743/AHD/2019Status: DisposedITAT Ahmedabad30 April 2021AY 2013-142 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 the appeals. However, it granted liberty to the assessees to seek restoration of the appeals if they failed to avail the VSV Scheme for bonafide reasons.

What were the facts?

The assessees filed six appeals before the ITAT for assessment years 2013-14 to 2015-16. They subsequently sought to withdraw these appeals as they had opted to avail the benefits of the 'Vivad se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was whether the assessees could withdraw their appeals before the ITAT due to opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH

Before: SHRI MAHAVIR PRASAD & SHRI AMARJIT SINGH

For Appellant: Shri Kalpesh Doshi, A.R

PER BENCH 1. The captioned six appeals arise from the respective orders of the Commissioner of Income Tax (Appeals) (‘CIT(A)’) against different assessment years.

1.

to 748/Ahd/2019 2 . A.Ys. 2013-14 to 2015-16 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.

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In the light of oral/written requests made on behalf of the captioned parties, all the appeals are dismissed as withdrawn.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. Order pronounced in Open Court on 30- 04- 2021

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