SHREE RAJLAXMI LOGISTIC PVT. LTD.,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-8(3), AHMEDABAD

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ITA 343/AHD/2016Status: DisposedITAT Ahmedabad05 October 2020AY 2011-124 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 assessees' requests for withdrawal of appeals, noting that their applications under the Vivad se Vishwas Scheme, 2020, had been approved. The appeals were dismissed as withdrawn.

What were the facts?

The assessees filed 32 appeals before the ITAT. They subsequently filed applications to withdraw these appeals, having opted for the Vivad se Vishwas Scheme, 2020. The Revenue had no objection to the withdrawal.

What were the issues?

Whether the appeals should be withdrawn as the assessees have opted for the Vivad se Vishwas Scheme, 2020.

Which sections of the Income-tax Act were involved?

Section 4 of Vivad se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: Shri Mahavir Prasad & Shri Amarjit Singh

For Respondent: Shri Dileep Kumar, Sr. D.R

आदेश/ORDER PER BENCH:-

1.

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

2.

The assessees 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 assessees have also enclosed the copies form no. -3 issued by the Pr. CIT of Income Tax for approving the applications filed by the assessees under the Vivad se Vishwas Scheme, 2020. When the matter was called for hearing, the ld. counsels for the assessees 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.

4.

We have considered the submissions and applications of the assessees 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 assessees to avail the VSV Scheme, 2020 in accordance with law 31 others Page No 4 Shree Rajlaxmi Logistic Pvt. Ltd. & 31 others 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 thirty two appeals filed by different assessees are dismissed as withdrawn. Order pronounced in the open court on 05-10-2020 Sd/- Sd/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 05/10/2020 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

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