LALITH JAIN,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

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ITA 231/VIZ/2018Status: DisposedITAT Visakhapatnam22 December 2020AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessees to withdraw their appeals. The withdrawal was permitted with liberty to seek recall of the order in case of unforeseen circumstances.

What were the facts?

The assessees filed appeals against the orders of the CIT(A). During the hearing, the assessees sought to withdraw their appeals as they had availed the Vivad se Vishwas scheme.

What were the issues?

The primary issue was whether the assessees' appeals could be dismissed as withdrawn due to their participation in the Vivad se Vishwas scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI N.K. CHOUDHRY, HON’BLE & SHRI D.S. SUNDER SINGH, HONBLE

For Appellant: Shri G.V.N. Hari, Advocate
Hearing: 22/12/2020

Assessee by : Shri G.V.N. Hari, Advocate. Department by : Smt.Suman Malik, DR Date of hearing : 22/12/2020. Date of pronouncement : 22/12/2020. O R D E R Per N.K.Choudhry, Judicial Member :

These appeals by the assessees are directed against the separate orders of Commissioner of Income Tax (Appeals), Vijayawada, dated 05/04/2018 for the Assessment Year 2013-14. 2. The Assessees have preferred the instant applications under consideration for withdrawal of the appeals.

2 & 231/VIZ/2018 (Smt Dimple Jain & Smt Lalith Jain) 3. During the course of hearing, the Ld. Counsel for the Assessees submitted that since the Assessees have availed the immunity scheme i.e; Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Forms No. 3 in response to the applications filed by the Assessees under the scheme, therefore the appeals of the Assessees may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case unforeseen circumstances would arise in future.

4.

The Ld. DR raised no objection, if the appeals of the Assessees are allowed to be dismissed as withdrawn.

5.

Having heard the parties and perused the applications for withdrawal of the appeals and Forms No. 3 (Copy already on record) issued by the Department. Considering the facts and circumstances, the appeals of Assessees are liable to be dismissed as withdrawn with liberty to the Assessees to seek recall of the order as prayed for in accordance of law, hence ordered accordingly. 6. In the result, instant appeals of the Assessees stands dismissed as withdrawn. Order Pronounced in open Court on this 22nd day of Dec., 2020.

Sd/- sd/- (D.S.SUNDER SINGH) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22nd December, 2020. vr/- 3 & 231/VIZ/2018 (Smt Dimple Jain & Smt Lalith Jain) Copy to:

1. 1. The Assessee – (i) Smt. Dimple Jain (ii) Smt.Lalith Jain, D.No. 27-23-61, Gopalareddy Road, Vijayawada.

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