COMMUNITY HEALTH CENTRE, MEDICAL HEALTH AND FAMILY WELFARE,AJMER vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL PROCESSING CELL, TDS, GHAZIABAD
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal permitted the assessee to withdraw the appeals as they had opted for the Vivad Se Vishwas scheme. The Revenue did not object to the withdrawal.
What were the facts?
The assessee filed six appeals before the ITAT for financial years 2017-18 and 2018-19. The assessee later filed a withdrawal application, stating they had opted for the Vivad Se Vishwas scheme.
What were the issues?
The primary issue was whether the assessee should be allowed to withdraw their appeals after opting for the Vivad Se Vishwas scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES “B”, JAIPUR
ORDER PER: BENCH These six appeals by the assessee are directed against the six separate orders all dated 20/05/2019 of ld. CIT(A), Ajmer for the Financial Years 2017-18 & 2018-19 (24Q 1st, 2nd & 4th Quarter).
In all these appeals, common issues are involved, therefore, for the sake of convenience and brevity, a common order is being passed. The hearing of these appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. The assessee has filed an application dated 18/6/2020 whereby it is explained that the assessee
2 ITA 1014 to 1019/JP/2019_ Community Health Centre Vs ACIT, CPC-TDS has opted for Vivad Se Vishwas scheme introduced by the Government of India and therefore, the assessee does not want to pursue the present appeals and the same may be dismissed as withdrawn. Accordingly, the assessee is seeking permission to withdraw all these six appeals.
The ld DR has raised no objection if the appeals of the assessee are allowed to be withdrawn in view of the fact that the assessee has already opted for Vivad Se Vishwas scheme. Therefore, in view of the fact that the assessee has already approached the department to settle the matter under Vivad Se Vishwas scheme, we permit the assessee to withdraw his appeals. Accordingly, all these six appeals of the assessee are dismissed as withdrawn.
In the result, all these six appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 25th June, 2020.
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