What did the Tribunal hold?

The Tribunal dismissed all the appeals as withdrawn. However, it was stipulated that the appeals would be restored to the ITAT's file if the authorities did not approve the assessees' applications under the 'Vivad Se Vishwas Scheme'.

The assessees filed applications to withdraw their appeals before the ITAT, as they intended to avail the 'Vivad Se Vishwas Scheme'. They requested that if their scheme applications were rejected, the appeals should be restored.

What were the issues?

Whether the appeals should be dismissed as withdrawn based on the assessees' intention to opt for the Vivad Se Vishwas Scheme, with a condition for restoration.

Narayan Prasad Singhania vs I.T.O.Ward-51(4) | ITAT Kolkata 2021

Income Tax Appellate Tribunal, “B”

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

Heard together (9 matters)

I.T.A. No.2001/Kol/2019

I.T.A. No.1894/Kol/2019

I.T.A. No.780/Kol/2019

I.T.A. No.778/Kol/2019

I.T.A. No.776/Kol/2019

I.T.A. No.774/Kol/2019

I.T.A. No.772/Kol/2019

I.T.A. No.770/Kol/2019

I.T.A. No.595/Kol/2019

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

3 Sri Sushil Kumar Bengani, Sri Punit Goyal, Smt. Bela Devi Goyal, Manish Singhania, Vikash Singhnia, Shweta Singhania, Sumit Singhania, Rajshree Singhania, Narayan Prasad Singhania, Bhikham Chand Barmecha Appearances by: None Shri Supriyo Paul, Addl. CIT, DR, appeared on behalf of the Respondent. Date of concluding the hearing : January 08, 2021 Date of pronouncing the order : January 22, 2021 ORDER Per Bench:- All these appeals filed by the assessee are directed against the separate orders of the ld. Commissioner of Income Tax (Appeals) (hereinafter the ‘ld. CIT(A)’) passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’).

These 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 without waiting for formal orders of the Income Tax Department accepting their applications under the scheme. The ld. D/R had no objection.

After hearing the ld. DR, we dismiss all these appeals as withdrawn with a condition that these appeals shall be restored back to the file of ITAT, in case the authorities do not approve of the applications filed by the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 22nd January, 2021.

Sd/- Sd/- [Sanjay Garg] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 22.01.2021 RS 4 Sri Sushil Kumar Bengani, Sri Punit Goyal, Smt. Bela Devi Goyal, Manish Singhania, Vikash Singhnia, Shweta Singhania, Sumit Singhania, Rajshree Singhania, Narayan Prasad Singhania, Bhikham Chand Barmecha Copy of the order forwarded to: 1. (i) Sri Sushil Kumar Bengani, (ii) Sri Punit Goyal, (iii) Smt. Bela Devi Goyal, (iv) Manish Singhania, (v) Vikash Singhnia, (vi) Shweta Singhania, (vii) Sumit Singhania, (viii) Rajshree Singhania, (ix) Narayan Prasad Singhania, (x) Bhikham Chand Barmecha 2. (i)ITO, Ward-36(2), Kolkata (ii) ITO, Ward-35(2), Kolkata (iii) ITO, Ward-34(1), Kolkata (iv) ITO, Ward-51(2), Kolkata (v) ITO, Ward-51(4), Kolkata (vi) ITO, Ward-34(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR),

NARAYAN PRASAD SINGHANIA,KOLKATA vs. I.T.O.WARD-51(4), KOLKATA

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