M/S BOX BOARD CONTAINERS,GANDHIDHAM vs. THE INCOME TAX OFFICER, WARD 1, GANDHIDHAM

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ITA 65/RJT/2020Status: DisposedITAT Rajkot29 March 2022AY 2004-052 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted the assessees' withdrawal applications due to opting for the Vivad Se Vishwas Scheme. The appeals were dismissed as withdrawn under the scheme.

What were the facts?

The assessees filed appeals before the ITAT for assessment years 2003-04 and 2004-05. They later opted for the Vivad Se Vishwas Scheme and filed declarations.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn by the assessees who had opted for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: SMT.ANNAPURNA GUPTA & T.R. SENTHIL KUMAR

For Appellant: Shri Vimal Desai, AR
Hearing: 30/03/2022Pronounced: 30/03/2022

PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER:

These appeals are filed by the above two assessees against orders of even dated 30.5.2017 passed by the Ld.Commissioner of Income-tax (Appeals)-2, Rajkot [for short “Ld.CIT(A)] in respective appeal relating to the assessment years 2003-04 and 2004-05. When the matters were called for hearing, the ld.counsel for the 2. assessee brought to our notice that the both assessees have filed withdrawal applications stating that the they have opted for Vivad Se Vishwas Scheme and filed declaration in form no.1 & 2, and the designated authority has issued form no.3 dated 29.1.2021. The same are taken on record. In view of this, the respective assessee seeks withdrawal of the above both the appeals pending before the Tribunal so as to avail benefit under scheme. The ld.DR has no objection if the appeals of the assessees are treated to be withdrawn in terms of scheme opted by them.

ITA N,64 and 625/Rjt/2017 2

3.

In the light of the above submission made by both the assessees in the withdrawal application, we find no reason to keep pending appeals of the assessee before the Tribunal. Accordingly, the appeals of the assessees stand dismissed. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any reasons, then the assessee will be at liberty to seek restoration of original appeal for adjudication before ITAT in accordance with law.

4.

In the result, the appeals of the assessee are dismissed under VSV scheme. Order pronounced in the Court on 30th March, 2022 at Ahmedabad. (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 30/03/2022

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