Income Tax Appellate Tribunal - Ahmedabad
Shri Paresh B.Sheth, Deesa vs The Income Tax Officer, Ward-4,, ... on 14 July, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "B" BENCH
(Conducted Through Virtual Court)
Before: Shri Rajpal Yadav, Vice President
And Shri Amarjit Singh, Accountant Member
Sl. Appeal ITA A.Y. Appellant Respondent A.R. D.R.
No.
1 1789/Ahd/201 2010- Shri Paresh B. Sheth ITO, Ward-4, Withdraw Shri
9 11 (BVQPS2498A) Palanpur al Virendra
Applicatio Oza
n
2 918/Ahd/2019 2015- Shri Rajendra Rolling ITO, Ward- Withdraw Shri
16 Mills (AAHFS8516Q) 3(3)(10), al Virendra
A'bad Applicatio Oza
n
3 199/Ahd/2019 2010- Priti Paras Savla ITO, Ward- Shri Sakar Shri
11 (AADPS0168C) 3(2)(4), A'bad Sharma Virendra
Oza
4 200/Ahd/2019 2011- Priti Paras Savla ITO, Ward- Shri Sakar Shri
12 (AADPS0168C) 3(2)(4), A'bad Sharma Virendra
Oza
Date of hearing : 13-07-2021
Date of pronouncement : 14-07-2021
आदे श/ORDER
PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-
These four appeals filed by different assessees, 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 and in their submissions the assessees have also enclosed the copies form no. -3 issued by the Pr. CIT of Income Tax for approving the applications filed by the assessees under the Vivad se Vishwas Scheme, 2020. When the matter was called I.T.A Nos. 1789/Ahd/2019 & 3 others Page No 2 Shri Paresh B. Sheth vs. ITO & 3 others for hearing, the ld. counsels for the assessees at the outset have submitted that they do not want to pursue the said appeals since their applications under Vivad se Vishwas Scheme, 2020 have been approved by the Income Tax Department 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 as their applications have been approved under Vivad se Vishwas Scheme, 2020. 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.
5. In the result, all the four appeals filed by different assessees are dismissed as withdrawn.
Order pronounced in the open court on 14-07-2021 Sd/- Sd/-
(RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER Ahmedabad : Dated 14/07/2021 I.T.A Nos. 1789/Ahd/2019 & 3 others Page No 3 Shri Paresh B. Sheth vs. ITO & 3 others
आदे श क त ल प अ े षत / Copy of Order Forwarded to:-
1. Assessee
2. Revenue
3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ धकरण, अहमदाबाद