Renudevi Pradeepkumar Saraf, Ahmedabad The ITO, Ward-5(2)(4), Ahmedabad

Last updated: 18 May 2021

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This Income Tax Appellate Tribunal (ITAT) order dismisses five appeals as withdrawn. The assessees chose to participate in the 'Vivad se Vishwas Scheme, 2020' (VSV), leading to the withdrawal of their cases. The Tribunal granted permission for withdrawal, noting the Departmental Representative had no objections. However, the order specifies that if an assessee fails to secure the benefits of the VSV Scheme for valid reasons, they can apply to have their original appeals restored.

Court :
ITAT Ahmedabad

Brief :
The captioned five appeals arise from the respective orders of the Commissioner of Income Tax (Appeals) (‘CIT(A)’) against different assessment years.

Citation :
ITA No. 933/Ahd/2019

IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC” BENCH, AHMEDABAD
(Convened through Virtual Court)
BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER
& MS. MADHUMITA ROY, JUDICIAL MEMBER

O R D E R

PER BENCH:

The captioned five appeals arise from the respective orders of the Commissioner of Income Tax (Appeals) (‘CIT(A)’) against different assessment years.

2. The captioned assessees have sought to withdraw the appeals listed above on the ground that they have opted to avail benefits of ‘Vivad se Vishwas Scheme, 2020’ (VSV). When the matter was called for hearing, the ld. counsels for the assessee at the outset have submitted that they do not seek to pursue the said appeals owing to exercise of option for availing VSV Scheme and consequently requested that their applications for withdrawal of appeals may please be granted. Reference was also made to written requests in this regard.

3. The ld. Departmental Representative for the Revenue stated that he has no objection to withdraw the appeals in the circumstances narrated on behalf of the assessee.

4. In the light of oral/written requests made on behalf of the captioned parties, all the appeals are dismissed as withdrawn. However, in the event, the assessee fails to avail the benefit of VSV Scheme for any bonafide reasons, then the assessee concerned will be at liberty to seek restoration of original appeals for hearing before ITAT in accordance with law.

5. In the result, all captioned appeals are dismissed as withdrawn.

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FAQ :

The appeals were withdrawn because the assessees opted to avail the benefits of the 'Vivad se Vishwas Scheme, 2020' (VSV).

The 'Vivad se Vishwas Scheme, 2020' is a scheme that allows taxpayers to settle their tax disputes.

If an assessee fails to obtain the benefit of the VSV Scheme for bonafide reasons, they can seek restoration of their original appeals before the ITAT.

No, the Departmental Representative for the Revenue stated they had no objection to the appeals being withdrawn.