What did the Tribunal hold?

The Tribunal noted that the assessees had opted for settlement under the 'Vivad Se Vishwas Scheme 2020' and wished to withdraw their appeals. The Revenue did not dispute this fact.

Multiple assessees filed appeals against orders of the Commissioner of Income Tax (Appeals). The assessees had opted for settlement under the 'Vivad Se Vishwas Scheme 2020'.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessees opting for the Vivad Se Vishwas Scheme.

M/S Radheyshyam Arun Kumar (HUF) vs A.C.I.T., Circle-36 | ITAT Kolkata 2020

Income Tax Appellate Tribunal, KOLKATA BENCH “Virtual Court-B” KOLKATA

Before: Shri J.Sudhakar Reddy & Shri A.T.Varkey

आदेश /O R D E R PER BENCH:- All the above captioned fifteen appeal(s) for assessment year(s) 2010-11, 2011- 12, 2012-13, 2014-15, 2015-16 (appeal-wise); preferred by different assessees are Page 6 against the separate orders of Commissioner of Income Tax (Appeals) passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred ‘the Act’).

Respective learned authorized representative(s) appearing for the assessees’ submitted at the outset that the assessees availing settlement under the “Vivad Se Vishwas Scheme 2020” by filing necessary application(s) to this effect and wanted to withdraw these appeals. The Revenue is fair enough in not disputing this clinching factual position.

Faced with this situation, we dismiss all the instant appeal(s) as withdrawn with a rider that the same shall be restored in case of assessee’s application for settlement filed under “Vivad Se Vishwas Scheme 2020” is not accepted for some reason by the Income Tax Department.

In the result, all the fifteen assessees’ appeal(s) are dismissed as withdrawn in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open court on Friday, 18th December,2020 at the time of hearing.

M/S RADHEYSHYAM ARUN KUMAR (HUF),KOLKATA vs. A.C.I.T.,CIRCLE-36, KOLKATA

What did the Tribunal hold?

What were the facts?

What were the issues?

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