What did the Tribunal hold?

The Tribunal noted the submission by the Revenue and, in light of the information provided, decided to dismiss all the appeals as withdrawn. The assessee was granted liberty to seek restoration if they failed to avail the VSV benefit for bonafide reasons.

The Revenue submitted that the assessee had availed the Voluntary Scheme for Settlement (VSV) and therefore did not wish to pursue the appeals. This information was provided in writing to the Tribunal.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessee availing a settlement scheme, as indicated by the Revenue.

District Marketing Officer… vs ITO | ITAT Raipur 2021

Income Tax Appellate Tribunal, “RAIPUR” BENCH, RAIPUR

Before: SHRI PRADIP KUMAR KEDIA & SHRI PAWAN SINGH

For Respondent: Shri Sanjay Kumar, DR

सुनवाई क� तार�ख / Date of 12/08/2021 Hearing घोषणा क� तार�ख /Date of 12/08/2021 Pronouncement आदेश/O R D E R PER BENCH: The captioned ten appeals arise from the respective orders of the Commissioner of Income Tax (Appeals) (‘CIT(A)’) against different assessment years.

When the matters were called for hearing, the learned representative for the Revenue at the outset have submitted that the assessee has already availed VSV Scheme and therefore does not appear to pursue the said appeals owing to exercise of option for availing VSV Scheme. Reference was also made to written information in this regard dated 12.08.2021 filed by the Revenue. & 9 Ors. (District Marketing Officer) - 2 - Having regard to the fact pointed out, the captioned appeals required to be dismissed.

In the light of information made available by the Revenue at the directions of the bench, all the appeals are dismissed as withdrawn.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In the result, all captioned appeals are dismissed as withdrawn.

This Order pronounced in Open Court on 12/08/2021

DISTRICT MARKETING OFFICER, CHAATTISGARH STATE CO-OP. MKTG, FEDRETION LTD.,BILASPUR(CG) vs. ITO (TDS), BILASPUR(CG)

What did the Tribunal hold?

What were the facts?

What were the issues?

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