ABC INDUSTRIES,MIRZAPUR vs. JT. COMMISSIONER OF INCOME TAX RANGE-3, MIRZAPUR

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ITA 148/ALLD/2019Status: DisposedITAT Allahabad31 May 2021AY 2009-102 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn because the assessee had opted for the Vivad Se Vishwash Scheme.

What were the facts?

The assessee filed two appeals before the ITAT for assessment years 2006-07 and 2009-10. During the hearing, the assessee's counsel stated that the assessee had opted for the Vivad Se Vishwash Scheme, 2020.

What were the issues?

Whether the assessee's appeals should be dismissed as withdrawn due to opting for the Vivad Se Vishwash Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI.VIJAY PAL RAO & SHRI RAMIT KOCHAR

For Appellant: Mr. Ashish Bansal Adv
Hearing: 31.05.2021Pronounced: 31.05.2021

Heard together (2 matters)

ITA No.147/ALLD/2019
ITA No. 148/ALLD/2019

Read from the judgment's own cause title. This page is filed under one of them.

O R D E R PER BENCH: These two appeals by the assessee are directed against two separate orders of CIT (appeals) both dated 06.08.2019 for the assessment year 2006-07 and 2009- 10 respectively.

2.

At the time of hearing the Ld. AR of the assessee has stated at Bar that the assessee has opted for Vivad Se Vishwash Scheme-2020 and therefore, does not want to pursue these two appeals. He has filed the applications dated 29th May 2021 in this respect whereby the assessee has prayed for withdrawl of these appeals. He has also referred to Form No. 3 issued by the Competent Authority under Vivad Se Vishwas Scheme-2020 and copies of Form No. 3 has been placed on record along with the applications for withdrawl. Thus, the Ld. AR has pleaded that these two appeals of the assessee may be allowed to be withdrawn and the same may be dismissed as & 148/ALLD/2019 ABC INDUSTRIES MIRZAPUR Assessment Year: 2006-07 & 2009-10 withdrawn. The Ld. DR has raised no objection if these two appeals of the assessee are dismissed as withdrawn.

3.

Accordingly, in view of the fact that the assessee has already opted for settlement of tax disputes under Vivad se Vishwash Shcme-2020 and the Designated Authority has issued Forms No. 3 dated 12.04.2021, we allow the request of the assessee to withdraw the present appeals. Hence, the present appeals of the assessee stand dismissed being withdrawn.

4.

In the result, both the appeals of the assessee for the assessment year 2006- 07 and 2009-10 are dismissed as withdrawn on the grounds that the assessee has availed Vivad Se Vishwas Scheme, 2020.

Order pronounced in the open Court through video conferencing on 31.05.2021 at the time of hearing.

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