SHRI ARPIT BANGUR,UJJAIN vs. ADDITIONAL DIRECTOR OF INCOME TAX (INV.), INDORE

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ITA 659/IND/2018Status: DisposedITAT Indore24 November 2020AY 2017-183 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal permitted the withdrawal of the appeals. The assessees were granted liberty to file miscellaneous applications if they did not receive the final form from the revenue within the stipulated period.

What were the facts?

The assessees filed appeals against the CIT(Appeals) order. During the hearing, the assessees' counsel requested withdrawal of the appeals as they had opted for the 'Vivad se Vishwas Scheme' and received the requisite form.

What were the issues?

Whether the appeals filed by the assessees should be withdrawn due to their participation in the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI KUL BHARAT & SHRI MANISH BORAD

For Respondent: Shri P.K. Singi, Sr. DR
Hearing: 24.11.2020Pronounced: 24.11.2020

Shri Kailash Garg ADIT(Investigation) बनाम/ Indore Indore Vs. (Appellant) (Revenue ) P.A. No.ABOPG8730A Appellant by Written Submission Revenue by Shri P.K. Singi, Sr. DR Date of Hearing: 24.11.2020 Date of Pronouncement: 24.11.2020 आदेश / O R D E R PER BENCH: These appeals are filed by the assessee against the order of ld. CIT(Appeals)-3, Bhopal dated 31.05.2018 for all the Assessment Year 2017-18.

Anand Bangur & others

2.

When these appeals were taken up for hearing, we found that the written applications for withdrawal of the appeals were filed by the Ld. Counsel for the assessee requesting that assessees may be permitted to withdraw the appeals as assessees had opted ‘Vivad se Vishwas Scheme’ and the requisite form no.3 has been issued.

3.

The Ld. D.R. has not raised any objection.

4.

In view of the above, these appeals are dismissed as withdrawn. However, the assessees are at liberty to file Misc. Applications within the specified period as per law, if they are not issued the requisite form No.5 by the revenue.

5.

In the result, these appeals filed by the assessee are dismissed as withdrawn.

Order was pronounced in the open court on 24.11.2020.

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