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Income Tax Appellate Tribunal, “SMC”
Before: Sri Sanjay Garg
Date of concluding the hearing : January 15, 2021 Date of pronouncing the order : January 15, 2021 ORDER All these appeals filed by the assessees 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’).
None appeared on behalf of the assessees. At the outset, it is noticed that an applications for withdrawal of appeals have been placed in file wherein the assessees have stated that the assessees had opted for 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. In case, if the competent authority does not accept the assessees’ proposal to &2039/Kol/2019 Ramniklal Kantilal Avalani, M/s Savar Somani Minor Beneficiary Trust opt for the Vivad Se Vishwas Scheme, 2020, then the assessees will be at liberty to move an application for recalling this order. Under the circumstances, I allow the assessees to withdraw the appeals.
In the result, the appeals of assessees are dismissed as withdrawn.
Kolkata, the 15th January, 2021.