SHAMROCK BUILDCON PRIVATE LIMITED,RAIPUR vs. DIRECTOR OF INCOME TAX(I & CI), BHOPAL

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ITA 77/RPR/2019Status: DisposedITAT Raipur05 April 2021AY 2016-174 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that all assessees wished to withdraw their appeals due to their applications under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

What were the facts?

A batch of 20 appeals were filed by various assessees against orders of the Commissioner of Income Tax (Appeals). All assessees had applied under the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the appeals could be withdrawn by the assessees in light of their participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, AT PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Nikhilesh Begani, Shri S.R. Rao, Shri R.B. Doshi
For Respondent: Shri P.K. Mishra, Shri Gitesh Kumar

आदेश / ORDER

1.

These bunch of 20 appeals by different assessees for the different assessment years mentioned in the caption are directed against the orders of Commissioner of Income Tax (Appeals).

2.

We find that all the assessees wish to withdraw the appeals in view of having filed applications under Vivad Se Vishwas Scheme proof of which the Form No. 3 is enclosed before this Tribunal.

3.

The ld. DR has no objection in case all the assessees wish to withdraw the appeals.

4.

In view of the request made by the assessees all the appeals are dismissed as withdrawn.

Order pronounced in the open court on 05th April, 2021.

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