SHRI DHRUMIL D SHAH,AHMEDABAD vs. ITO, WATD-5(1)(5), AHMEDABAD

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ITA 725/AHD/2019Status: DisposedITAT Ahmedabad29 October 2020AY 2015-163 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 assesses' request to withdraw their appeals, as their applications under the Vivad se Vishwas Scheme, 2020, were approved. The withdrawal was in accordance with the provisions of the scheme.

What were the facts?

The assesses had filed appeals before the ITAT. Subsequently, they opted to avail benefits under the Vivad se Vishwas Scheme, 2020, and their applications were approved by the Income Tax Department.

What were the issues?

Whether the appeals should be withdrawn due to the assessee opting for the Vivad se Vishwas Scheme, 2020.

Which sections of the Income-tax Act were involved?

Section 4

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: SHRI MAHAVIR PRASAD & SHRI AMARJIT SINGH

For Appellant: Shri S. R. Shah, A.R
1.

These three appeals filed by different assesses arise from order of the Ld. CIT(A), Ahmedabad, in proceedings under the Income Tax Act 1961; in short “the Act”.

2.

The assesses filed written submissions to withdraw the appeals on the ground that they have opted to avail benefits of Vivad se Vishwas Scheme, 2020 and in their submissions the assesses have also enclosed the copies form no.-3 issued by the Pr. CIT of Income Tax for approving the applications filed by the assesses under the Vivad se Vishwas Scheme, 2020. When the matter was called for hearing, the Ld. Counsels for the assesses at the outset have submitted that they do not want to pursue the said appeals since their applications under Vivad se Vishwas Scheme, 2020 have been approved by the Income Tax Department and requested that their applications for withdrawal of appeals may please be granted.

3.

The Ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessees.

, 647 & 1221/Ahd/2019 3 . A.Ys. 2015-16, 2010-11 & 2008-09 4. We have considered the submissions and applications of the assesses for withdrawal of the appeals as their applications have been approved under Vivad se Vishwas Scheme, 2020. A reference has been made in sub-section (2) & (3) of section 4 of Direct Tax Vivad se Vishwas Scheme, 2020 for the purpose of withdrawal of appeals. In the light of the provision made in the scheme and after considering the material on record, the aforesaid requests for withdrawal of appeals of the assesses to avail the VSV Scheme, 2020 in accordance with law are allowed. However, in case, any issue is remained un- resolved under the said scheme, then, the assessees will be at liberty to file the Miscellaneous Application to recall this order to restore the original appeal within the time limit provided in the act.

5.

In the result, all the three appeals filed by different assessees are dismissed as withdrawn. Order pronounced in Open Court on 29 - 10- 2020

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