SHRI TEJAS GULABCHAND MARU (HUF),JAMNAGAR vs. THE ITO, WARD-3 (1), JAMNAGAR

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ITA 237/RJT/2019Status: DisposedITAT Rajkot07 September 2021AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the withdrawal of the appeals as the assessees had opted to avail the benefits of the 'Vivad se Vishwas Scheme, 2020'. The appeals were dismissed as withdrawn, with liberty to seek restoration if the VSV scheme benefit could not be availed for bonafide reasons.

What were the facts?

The assessees had filed appeals before the ITAT for various assessment years. During the hearing, the counsels for the assessees requested to withdraw these appeals.

What were the issues?

The primary issue was whether the appeals should be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SHRI MAHAVIR PRASAD & SHRI AMARJIT SINGH, ACCOUNTANRT MEMBER Shri Vimal Shri Kamlesh Shri Kalpesh

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

आदेश/O R D E R PER BENCH

1.

The captioned three 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 & Ors. - 2 - 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In the light of oral/written requests made on behalf of the captioned parties, all the appeals are dismissed as withdrawn.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In the result, all captioned appeals are dismissed as withdrawn. This Order pronounced on 10/09/2021

Sd/- Sd/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad: Dated 10/09/2021 Rajesh Kumar 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.

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