ITAT Rajkot Judgments — May 2021

The Tribunal held that the appeal filed by the Revenue is not maintainable due to low tax effect, as per CBDT Circular No. 17/2019. The circular restricts the filing of appeals where the tax effect is below Rs. 50 lakhs.

The Tribunal allowed the assessees' request to withdraw their appeals, as their applications under the Vivad se Vishwas Scheme were approved. This is in accordance with the provisions of the scheme.

The Tribunal considered the assessee's submission and application for withdrawal of the appeal. The Tribunal allowed the request for withdrawal in accordance with the Vivad se Vishwas Scheme, 2020.

The Tribunal allowed the assessee's request to withdraw the appeal as their application under the Vivad se Vishwas Scheme was approved. The appeal was dismissed as withdrawn.