MANOJ KR. SINGH,CHHAPRA vs. ITO, WARD-2(2), CHHAPRA

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ITA 78/PAT/2019Status: DisposedITAT Patna17 September 2020AY 2013-143 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessees were availing the Vivad Se Vishwas Scheme and the revenue did not dispute this fact. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

Nine appeals were filed by different assessees against orders under section 143(3). The assessees informed the tribunal that they were availing the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was the status of the appeals given the assessees' 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, PATNA BENCH, “VIRTUAL

Before: Shri S. S. Godara, JM & Dr. A. L. Saini, AM]

Hearing: 17.09.2020Pronounced: 17.09.2020

Date of Hearing : 17.09.2020 Date of pronouncement: 17.09.2020 ORDER PER BENCH: All the above captioned nine appeal(s) preferred by different assessees are against the separate order(s) of Commissioner of Income Tax(A) involving proceedings u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). Heard both the parties. Case file(s) perused.

2.

Learned authorized representative(s) appearing at all the assessees’ behest submitted at the outset that they are availing settlement brought under the “Vivad Se Vishwas Scheme” 2020 by filing necessary application(s) to this effect. The Revenue is fair enough in not disputing this clinching factual position.

3.

Faced with these situation, we dismiss all the instant appeal(s) as withdrawn with a rider that the same shall be restored in case the assessee(s) fail to avail the settlement brought under the “Vivad Se Vishwas Scheme, 2020”.

4.

These nine appeal(s) of assessees are dismissed as withdrawn in above terms. A copy of this common order be placed in the respective case files. Order is pronounced in the open court on 17th September, 2020 at the time of hearing. Sd/- Sd/- (लेखा सद�य) (�या�यक सद�य) (Dr. A. L. Saini) (S. S. Godara) Accountant Member Judicial Member Dated : 17th September, 2020 **JD/Dkp.(Sr.P.S.)

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