What did the Tribunal hold?

The tribunal noted the assessees' intention to settle disputes under the Vivad Se Vishwas Scheme-2020. Consequently, the appeals were dismissed as withdrawn.

The assessees filed appeals for Assessment Year 2015-16. They subsequently filed applications for withdrawal of these appeals before the tribunal.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessees' intention to opt for the Vivad Se Vishwas Scheme.

Shubham Soni, Suratgarh vs ITO | ITAT Jodhpur 2021

आदेश/Order

PER BENCH: Both these appeals by the different assessees are directed against the separate orders of ld. CIT(A), Bikaner both dated 25/10/2019 for the A.Y. 2015-16.

In both the above appeals the assessees furnished separate applications for withdrawal of the appeals.

2 ITA 403/Jodh/2019 & one Anr Shubham Soni Vs ITO

Ld. Counsel for the assessees submitted before us that assessees are willing to settle the dispute under the “Vivad Se Vishwas Scheme-2020” and necessary forms alongwith applications in this regard had been filed.

The Ld. DR did not object if the above said appeals are dismissed as withdrawn.

In the present cases, since the assessees had expressed their intentions of not pursuing the appeals and opting for settling the dispute in the Vivad Se Vishwas Scheme 2020 framed by the legislature in this regard. The appeals are dismissed, with the liberty granted to the assessees to get the appeals restored in case they are unable to settle the dispute under “Vivad Se Vishwas Scheme-2020”.

In the result, appeals of the Assessees are dismissed as withdrawn.

(Order pronounced in the open Court on 27/04/2021)

SHUBHAM SONI,SURATGARH vs. ITO, WARD, SURATGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

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