JAI PRAKASH WASWANI,INDORE vs. ITO-5(5), INDORE

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ITA 177/IND/2019Status: DisposedITAT Indore05 July 2021AY 2014-153 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 withdrawal of the appeals as per the request made by the assessee(s) to avail the 'Viwad Se Vishwas Scheme 2020'. The assessee(s) were granted liberty to file a Miscellaneous Application for recalling the order if their scheme application was not accepted.

What were the facts?

The assessee(s) had filed appeals before the ITAT for Assessment Year 2014-15. The assessee(s) opted for the 'Viwad Se Vishwas Scheme 2020'. Consequently, they requested to withdraw their appeals.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessee's decision to opt for the 'Viwad Se Vishwas Scheme 2020'.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: HON’BLE MANISH BORAD, ACCOUNTANT

For Respondent: Shri Harshit Bari, Sr. DR
Hearing: 24.06.2021Pronounced: 05.07.2021

PER MADHUMITA ROY, J.M: The above captioned appeals filed at the instance of the assessee(s) pertaining to for Assessment Year 2014-15 as shown above are directed against the order of Ld. Commissioners of Income Tax(Appeals)-II (in short ‘Ld. CIT(A)] dated 29.11.2018.

2.

At the outset, Ld. Counsel for respective assessee submitted that the assessee(s) have opted for “Viwad Se Vishwas Scheme 2020” and as per rules framed for “Viwad Se Vishwas Scheme 2020”, the present appeals required to be withdrawn and therefore, request was made to withdraw.

3.

Per contra, Ld. Departmental Representative (DR) did not oppose this request made by Ld. counsel for the assessee wishing to withdraw the instant appeals, in order to be eligible for opting “Viwad Se Vishwas Scheme 2020”.

4.

We have heard rival contentions and perused the records placed before us. Ld. counsel for the assessee submitted that as the assessee has opted for “Viwad Se Vishwas Scheme 2020”. The assessee need to withdraw the instant appeal. Under these given facts and circumstances of the case, we hereby dismiss the appeal filed at the behest of the assessee as withdrawn for reason.

Smt. Sarojini Waswani & Jai Prakash Waswani & 177/Ind/2019

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