SMT. GITABEN LAXMANBHAI GARASONDHIYA,RAJKOT vs. THE ITO, WARD-2 (1) (2), RAJKOT

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ITA 41/RJT/2020Status: DisposedITAT Rajkot05 August 2021AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessees' request to withdraw their appeals as their applications under the Vivad se Vishwas Scheme, 2020, were approved. The appeals were dismissed as withdrawn.

What were the facts?

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

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas Scheme, 2020.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SHRI WASEEM AHMED

Hearing: 05/08/2021

आदेश/O R D E R PER BENCH:

1.

The concerned two appeals filed by same assessee 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.

02 Others - 2 - 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 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 captioned appeals of the same assessees are dismissed as withdrawn.

This Order pronounced in Open Court on 05/08/2021

Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 05/08/2021 TRUE COPY TANMAY 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. By order/आदेश से,

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