What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeals as the assessees had opted for the Vivad Se Vishwas scheme. The Revenue did not object to the withdrawal.

A group of 7 assessees filed appeals before the ITAT. The assessees subsequently opted for resolution under the Direct Tax Vivad Se Vishwas Act, 2020. They filed applications to withdraw their appeals.

What were the issues?

Whether the assessees' appeals should be dismissed as withdrawn due to their opting for the Vivad Se Vishwas Act, 2020.

Suresh Himmatlal Oza vs DCIT | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri P.D. Kudva, Shri V.L Jain

For Respondent: Shri Sudhendu Das

Hearing: 25.06.2021

आदेश / ORDER

These bunch of 7 appeals preferred by the assessees for the various assessment years mentioned in the caption emanates from the orders of Commissioner of Income Tax (Appeals) as per the respective grounds of appeal on record.

In all these above captioned appeals, Ld. Counsel for the assessee submitted that the assessee wants to withdraw the grounds of appeals in light of the assessee opting for resolution under the provisions enumerated in the Direct Tax Vivad Se Vishwas Act, 2020 („the VSV Act‟) and has filed respective withdrawal applications along with Form-3 in this regard.

The Ld. DR has no objection in case the assessee wishes to withdraw the appeals. Hence, we permit the withdrawal. Appeals of assessees are dismissed being withdrawn.

3 VSV Group of 7 cases

In the result, all the appeals of assessees are dismissed as withdrawn. Order pronounced on 25th day of June, 2021. Sd/- Sd/- INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 25th June, 2021 SB

SURESH HIMMATLAL OZA,PUNE vs. DCIT, CIRCLE-6, PUNE, PUNE

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