SMT. ISHA VAIBHAV SOMAIYA,AMARAVATI vs. ITO, WARD-4, AMARAVATI

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ITA 69/NAG/2018Status: DisposedITAT Nagpur26 July 2023AY 2011-2012Bench: SHRI R.S.SYAL (Vice President), SHRI S.S.VISWANETHRA RAVI (Judicial Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals. However, it was stipulated that the appeals could be restored if the Vivad Se Vishwas petition was not accepted for any reason.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2010-11 and 2011-12. The assessee subsequently sought to withdraw these appeals as they had enrolled in the Vivad Se Vishwas Scheme.

What were the issues?

The primary issue was whether the assessee should be allowed to withdraw their appeals before the Tribunal due to their participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH

Before: SHRI R.S.SYAL & SHRI S.S.VISWANETHRA RAVI

Hearing: 25.07.2023Pronounced: 26.07.2023

आदेश / ORDER

PER R.S.SYAL, VP:

1.

These two appeals by the assessee arise from the order passed by the CIT(A)-1, Nagpur on 13-01-2017 in relation to the assessment years 2010-11 & 2011-12.

2.

Before us, the assessee has filed a letter dated Nil seeking withdrawal of the appeals. The relevant content of such letter reads as under :

“Appellant has filed an appeal for AY 2010-11 on 27-03-2018 vide reference No. ITA 68/Nag/2018 and for AY 2011-12 on 05-04-2018 vide reference No. ITA 69/Nag/2018. Appellant has enrolled into Vivad Se Vishwas Scheme which has been accepted and now therefore appellant wishes to withdraw appeal before your honour. Appellant requests your honour to kindly allow withdrawal of appeal.”

3.

The appellant has placed on record the requisite application Form No.3 filed under Vivad Se Vishwas Scheme. The ld. DR did not raise any objection to the withdrawal of the appeals, but prayed for restoration of the appeals in the event of failure of the assesee to pay the outstanding taxes. As such, the assessee is permitted to withdraw the appeals. However, if later on, it is found that the petition for VSVT did not get accepted due to any reason, the assessee will be at liberty to move application for restoration of the appeals.

4.

In the result, the appeals are dismissed as ‘withdrawn’.

Order pronounced in the Open Court on 26th July, 2023.

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