Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “A”
Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg
2 Smt. Sutapa Bhattacharjee & I.T.A. No.905/KOL/2018 Sarla Sancheti & Devbhoomi Awas Limited Date of concluding the hearing : December 30, 2020 Date of pronouncing the order :January 20, 2021 ORDER Per Bench:- All these appeals by the assessee are directed against the separate orders of the ld. Commissioner of Income Tax (Appeals), Kolkata (hereinafter the ‘ld. CIT(A)’) passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’).
The assessees have separately filed applications for withdrawal of the appeals as they are opting for availing the “Vivad Se Vishwas Scheme”. The assessees wanted an adjournment or in the alternative pleaded for protection that if its applications under the scheme are rejected by the authorities, these appeals may be restored. The assessees submitted that if such an assurance is recorded in the order, they would withdraw these appeals before the Tribunal. The ld. D/R had no objection.
After hearing rival contentions, we dismiss these appeals as withdrawn with the condition that these appeals shall be restored in case the authorities do not approve the applications filed by the different assessees for resolution of the dispute under “Vivad Se Vishwas Scheme”.
In the result, all the appeals of the assessees are dismissed as withdrawn.
Kolkata, the 20th January, 2021.