What did the Tribunal hold?

The Tribunal allowed the withdrawal of the appeals as requested by the assessees. The dismissal was conditional, allowing for restoration if the VSV scheme benefits could not be availed for bonafide reasons.

The assessees in nine different appeals before the ITAT sought to withdraw their appeals. The reason for withdrawal was their decision 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 to avail the benefits of the Vivad se Vishwas Scheme.

Ojas Jaysukhlal Dave, Rajkot vs Dy. Commr. Income Tax, Inter… | ITAT Rajkot 2021

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SHRI PRADIP KUMAR KEDIA

For Respondent: Shri Om Prakash Singh, CIT, DR & Shri S. S. Rathi, Sr. DR

Hearing: 12/01/2021

आदेश/O R D E R

PER BENCH:

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

& 08 others - 2 - 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.

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.

In the light of oral/written requests made on behalf of the captioned parties, all the appeals are dismissed as withdrawn.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.

In the result, all captioned appeals are dismissed as withdrawn. 5. This Order pronounced in Open Court on 12/01/2021

Sd/- Sd/- (PRADIP KUMAR KEDIA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad: Dated 12/01/2021 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,

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, राजोकट / ITAT, Rajkot 1.Date of dictation on 12.01.2021 2.Date on which the typed draft is placed before the Dictating Member 12.01.2021 3.Date on which the approved draft comes to the Sr. P.S./P.S. .01.2021 4.Date on which the fair order is placed before the Dictating Member for pronouncement 5.Date on which the fair order comes back to the Sr. P.S./P.S 12.01.2021 6.Date on which the file goes to the Bench Clerk 12.01.2021 7.Date on which the file goes to the Head Clerk…………. 8.The date on which the file goes to the Asstt. Registrar for signature on the order…………………… 9.Date of Despatch of the Order………

OJAS JAYSUKHLAL DAVE,RAJKOT vs. DY. COMMR. INCOME TAX, INTER. TAXA., RAJKOT

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