M/S. APEX AUTO LIMITED,JAMSHEPUR vs. DCIT, JAMSHEPUR

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ITA 375/RAN/2018Status: DisposedITAT Ranchi24 November 20202 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as withdrawn. However, it was conditioned that the appeal would be restored if the authorities did not approve the assessee's application under the "Vivad Se Vishwas Scheme".

What were the facts?

The assessee's appeal for AY 2015-16 was before the ITAT. The assessee stated they were availing the "Vivad Se Vishwas Scheme" and sought an adjournment or protection that the appeal be restored if their scheme application was rejected.

What were the issues?

The primary issue was the assessee's request for an adjournment or conditional withdrawal of the appeal due to participation in the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, : RANCHI BENCH :

Before: Hon’ble Shri J. Sudhakar Reddy, AM & Hon’ble Shri S.S. Godara, JM]

ORDER Shri S.S. Godara, JM:

1.

This Assessee’s appeal for assessment year 2015-16 arises against the CIT(A)-, Jamshedpur’s orders dt. 10-08-2018 confirming the assessment order dated 20-12- 2017 passed by the AO’s action involving proceedings u/s. 143(3) of the Income-tax Act, 1961 ( in short ‘Act’). Heard both the Ld. Sr.DR. Case file perused.

2.

It is noticed that the assessee submitted that the assessee is availing the “Vivad Se Vishwas Scheme” and has filed an application in this regard. He wanted an adjournment or in the alternative pleaded for protection that, if its application under the scheme is rejected by the authorities, the appeal may be restored. He submitted that if such an assurance is recorded in the order, he would withdraw this appeal before the Tribunal. The Ld. DR had no objection.

3.

After hearing the Ld. DR, we dismiss this appeal as withdrawn with the condition that the same shall be restored in case the authorities do not approve the application filed by the assessee for resolution of the dispute under “Vivad Se Vishwas Scheme”.

4.

In the result, the appeal of assessee is dismissed as withdrawn in above terms.

Order pronounced in the Court on 24-11-2020 Sd/- Sd/- [ J.Sudhakar Reddy ] [ S.S.Godara ] Accountant Member Judicial Member Dated : 24-112020 **PRADIP, Sr. PS Copy of the order forwarded to:

1. 1. Appellant/Assessee: M/s. Apex Auto Ltd M-1,2 & 3(P) Phase-VII, Industrial Area,Adityapur, Jamshedpur-832109.

2. Respondent/Department: The ACIT, Cir-1(1) O/o the CIT(Appeals)-1, Office Road, Jamshedpur-831001. 3..C.I.T(A).- 4. C.I.T.- Jharkhand.

5. CIT(DR), Ranchi Bench, Ranchi.

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