Shri Tirath Ram Sahni,, Ahmedabad DCIT, Circle-3(3),, Ahmedabad

The Income Tax Appellate Tribunal in Ahmedabad has allowed seventeen assessees to withdraw their appeals. The assessees opted to use the Vivad se Vishwas Scheme, 2020, for resolving their tax disputes. The revenue department had no objection to these withdrawals. The tribunal permitted the withdrawals in accordance with the scheme's provisions, with the option for assessees to refile if any issues remain unresolved under the scheme.

IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “A” BENCH
(Conducted Through Virtual Court)

Before: Shri Rajpal Yadav, Vice President
And Shri Amarjit Singh, Accountant Member 

Date of hearing : 25-03-2021
Date of pronouncement : 26-03-2021

ORDER

PER BENCH:-

These seventeen appeals filed by different assessees except ITA No. 1562/Ahd/2018, 19/Ahd/2020 & 199/Ahd/2020 & C.O. No. 177/Ahd/2019 filed by revenue, arise from order of the CIT(A), in proceedings under Income Tax Act, 1961; in short “the Act”.

2. The assessees filed written submissions to withdraw the appeals on the ground that they have opted to avail benefits of Vivad se Vishwas Scheme, 2020.  When the matter was called for hearing, the ld. counsels for the assessees at the outset have submitted that they do not want to pursue the said appeals and requested that their applications for withdrawal of appeals may please be granted.

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 assessees.

4. We have considered the submissions and applications of the assessees for withdrawal of the appeals. A reference has been made in sub-section (2) & (3) of section 4 of Direct Tax Vivad se Vishwas Scheme, 2020 for the purpose of withdrawal of appeal. In the light of the provision made in the scheme and after considering the material on record, the aforesaid requests for withdrawal of appeals of the assessees to avail the VSV Scheme, 2020 in accordance with law is allowed. However, in case, any issue is remained un-resolved under the said scheme, then, the assessees will be at liberty to file the Miscellaneous Applications to recall this order to restore the original appeals within the time limit provided in the act.

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