What did the Tribunal hold?

The Tribunal noted that the assessees had opted for the Vivad Se Vishwas Scheme and therefore, there was no point in keeping the appeals pending. The assessees were allowed to withdraw their appeals.

Multiple assessees filed appeals against orders of the Commissioner of Income Tax (Appeals). The assessees had opted for the Vivad Se Vishwas Scheme, 2020. None appeared on behalf of the assessees during the hearing.

What were the issues?

The primary issue was whether the appeals should continue to be pending when the assessees had opted for the Vivad Se Vishwas Scheme.

Sri Naresh Kumar Patwari vs I.T.O., Ward-37(2) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, “SMC”

Before: Sri Sanjay Garg

Heard together (30 matters)

I.T.A. No.1796/Kol/2019

I.T.A. No.2154/Kol/2019

I.T.A. No.1965/Kol/2019

I.T.A. No.1799/Kol/2019

I.T.A. No.2014/Kol/2019

I.T.A. No.08/Kol/2020

I.T.A. No.2018/Kol/2019

I.T.A. No.2163/Kol/2019

I.T.A. No.2442/Kol/2019

I.T.A. No.1980/Kol/2019

I.T.A. No.1981/Kol/2019

I.T.A. No.1955/Kol/2019

I.T.A. No.2002/Kol/2019

I.T.A. No.2022/Kol/2019

I.T.A. No.2021/Kol/2019

I.T.A. No.2072/Kol/2019

I.T.A. No.2102/Kol/2019

I.T.A. No.2063/Kol/2019

I.T.A. No.2124/Kol/2019

I.T.A. No.2391/Kol/2019

I.T.A. No.1170/Kol/2019

I.T.A. No.1543/Kol/2019

I.T.A. No.1544/Kol/2019

I.T.A. No.1836/Kol/2019

I.T.A. No.2307/Kol/2019

I.T.A. No.2318/Kol/2019

I.T.A. No.1392/Kol/2019

I.T.A. No.2077/Kol/2019

I.T.A. No.2151/Kol/2019

I.T.A. No.2152/Kol/2019

Read from the judgment's own cause title. This page is filed under one of them.

Date of concluding the hearing : March 19, 2021 Date of pronouncing the order : March 19, 2021 9 I.T.A. No.08/Kol/2020, ITANo.2442,1980,1981,1955,2002,2022,2021,2072,2102,2103,2104,2063,2124,2125,2126,2391,1170,1543,1544,1836,2307,2318,1392,207 7,2151,2152/Kol/2019 Ramkrishna Lohia, HUF, Sri Naresh Kumar Patwari, Manish Kumar Phushkania, Mrs. Manju Pincha, Manish Todi & Others HUF, M/s Vinod Kumar Poddar (HUF), Ranjana Poddar, Neha Agarwal, Shri Abhushek Sarawgi, Shri Bimal Kumar Bedi, Shri Kamal Kumar Bedi, Mrs. Anju Mantry, Indar Chand Anchalia, Nayan Jhunjhunwala, Bikash Jhunjhunwala, Rabi Shankar Sureka, Pawan Sureka, Manju Devi Sureka, Kishan Kumar Kedia, Kusum Sureka, Usha Sureka, Jolly Dasgupta, Aparna Bubna, Sushma Bubna, Ashis Bubna, Ashis Bubna, Sanjeev Jhunjhunwala, Ashok Kumar Jhunjhunwala, M/s Ashok Kumar Kayan(HUF), Kumud Mohta, Manish Chhaochharia, Hearing through Video Conferencing ORDER All these appeals filed by the assessees are directed against the separate orders of the Commissioner of Income Tax (Appeals).

None appeared on behalf of the assessees. At the outset, it is noticed that the assessees moved separate applications for opting Vivad Se Vishwas Scheme, 2020. Therefore, taking into consideration the fact that since the assessees have opted for the Vivad Se Vishwas Scheme, there is no point in keeping the impugned appeals pending. For any reason whatsoever, any of the assessees mentioned hereinabove fails to avail the benefit of Vivad Se Vishwas Scheme 2020, he will be at liberty to get his appeal restored. Under the circumstances, I allow the assessees to withdraw the appeals.

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

Kolkata, the 19th March, 2021.

SRI NARESH KUMAR PATWARI,KOLKATA vs. I.T.O.,WARD-37(2), KOLKATA

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