SHRI DHARMENDRA VIRJIBHAI PATEL (HUF),MORBI vs. THE INCOME TAX OFFICER, WARD-4, MORBI

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ITA 246/RJT/2018Status: DisposedITAT Rajkot07 January 2021AY 2013-143 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 were approved. The assessees were granted liberty to file miscellaneous applications if any issue remained unresolved under the scheme.

What were the facts?

Six different assessees filed appeals before the ITAT. The assessees subsequently opted for the Vivad se Vishwas Scheme, 2020, and their applications were approved.

What were the issues?

The primary issue was whether the assessees' appeals should be dismissed as withdrawn due to their successful application under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: Shri Amarjit Singh & Ms. Madhumita Roy

आदेश/ORDER

PER BENCH:-

, 416/Rjt/2018, 246/Rjt/2018, 443/Rjt/2018, 350/Rjt/2018 & 533/Rjt/2013 Page No 2

1.

These six appeals filed by different assessees, arise from order of the CIT(A), in proceedings under section 143(3) & 271(1)(c) of the 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.

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 416/Rjt/2018, 246/Rjt/2018, 443/Rjt/2018, 350/Rjt/2018 & 533/Rjt/2013 Page No 3 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 the six appeals of the different assessees are dismissed as withdrawn.

Order pronounced in the open court on 07-01-2021

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