What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeals as the assessees had chosen to settle their disputes under the Vivad Se Vishwas Act. The revenue had no objection to the withdrawal.

A batch of appeals were filed by various assessees before the Income Tax Appellate Tribunal. The assessees had opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether assessees opting for settlement under the Vivad Se Vishwas Act can withdraw their pending appeals before the Tribunal.

Hotel Babylon International… vs ACIT | ITAT Raipur 2021

Income Tax Appellate Tribunal, BENCH, RAIPUR

Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri G.S. Agarwal, Shri Praveen Jain/ Smt. Palak Jain, Shri Sumit Chawla

For Respondent: Shri Sanjay Kumar, Shri Gitesh Kumar

Hearing: 02.07.2021Pronounced: 02.07.2021

आदेश / ORDER These bunch of appeals preferred by the assessees for the various assessment years mentioned in the caption emanates from the orders of Commissioner of Income Tax (Appeals) as per the respective grounds of appeal on record.

The Ld. Counsel for the assessee submitted that the assessee wants to withdraw the appeals in light of the assessee opting for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 (‘the VSV Act’) and has filed respective withdrawal applications along with Form-3 in this regard. For Sr. Nos.4, 5, 6, 10 & 11, none appeared on behalf of the assessee. However, Form-3 along with withdrawal applications has been filed by the assessee.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeals. Hence, we permit the withdrawal. Appeals of assessees are dismissed being withdrawn.

In the result, all the appeals of assessees are dismissed as withdrawn. Order pronounced on 02nd day of July, 2021.

Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 02nd July, 2021. SB

4 VSV Group of 12 Cases Raipur

HOTEL BABYLON INTERNATIONAL PRIVATE LIMITED,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1), RAIPUR

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What were the issues?

Which sections of the Income-tax Act were involved?

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