Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: Shri Rajpal Yadav & Shri Amarjit Singh
आदेश/ORDER PER BENCH:-
These nine 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 assessee filed written submission to withdraw the appeals on the ground that he has opted to avail benefits of Vivad se Vishwas Scheme, 2020 and in his submission the assessee has also enclosed the copies form no. -3 issued by the Pr. CIT of Income Tax for approving the application filed by the assessee under the Vivad se Vishwas Scheme, 2020. When the matter was called for hearing, the ld. counsel for the assessee at the outset has submitted that he does not want to pursue the said appeals since his application under Vivad se Vishwas Scheme, 2020 has been approved by the Income Tax Department and requested that his application 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 assessee.
We have considered the submission and application of the assessee for withdrawal of the appeals as his application has been approved under Vivad se Vishwas Scheme, 2020. A reference has been made in sub-section (2) & 8 others Page No. 3 Jagdishbhai Khimjibhai Bharadia vs. ITO & 8 others (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 request for withdrawal of appeals of the assessee 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 assessee will be at liberty to file the Miscellaneous Application to recall this order to restore the original appeals within the time limit provided in the act.
In the result, all the nine appeals filed by different assessees are dismissed as withdrawn.
Order pronounced in the open court on 21-05-2021