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Assessees Opt for Vivad se Vishwas Scheme - Appeals Dismissed The Tribunal dismissed all appeals as withdrawn after the assessees opted for the 'Vivad se Vishwas Scheme, 2020' (VSV). The Revenue did not oppose the ...
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Assessees Opt for Vivad se Vishwas Scheme - Appeals Dismissed
The Tribunal dismissed all appeals as withdrawn after the assessees opted for the 'Vivad se Vishwas Scheme, 2020' (VSV). The Revenue did not oppose the withdrawal. The Tribunal clarified that if an assessee couldn't benefit from the VSV Scheme for genuine reasons, they could seek restoration of the appeals. All appeals were officially dismissed on 23/03/2021, allowing assessees to withdraw appeals under the VSV Scheme while preserving the option to reinstate them if unable to utilize the scheme for valid reasons.
Issues involved: Withdrawal of appeals under the 'Vivad se Vishwas Scheme, 2020' (VSV) before the Appellate Tribunal ITAT AHMEDABAD.
Analysis:
1. Background of the Appeals: The three appeals in question were filed by the assessees against the orders of the Commissioner of Income Tax (Appeals) (CIT(A)) for different assessment years.
2. Withdrawal of Appeals: The assessees expressed their intention to withdraw the appeals as they had chosen to avail the benefits of the 'Vivad se Vishwas Scheme, 2020' (VSV). The counsels for the assessees informed the Tribunal that they no longer wished to pursue the appeals and requested their withdrawal. This request was supported by written submissions.
3. Revenue's Position: The Departmental Representative for the Revenue did not object to the withdrawal of the appeals in light of the assessees' decision to opt for the VSV Scheme.
4. Decision of the Tribunal: Considering the requests made by the parties involved, the Tribunal dismissed all the appeals as withdrawn. However, it was clarified that if an assessee failed to avail the benefits of the VSV Scheme due to genuine reasons, they could seek the restoration of the original appeals for a hearing before the ITAT in accordance with the law.
5. Final Outcome: As a result, all the captioned appeals were officially dismissed as withdrawn by the Tribunal on the specified date of 23/03/2021.
This judgment reflects the procedural aspect of allowing withdrawal of appeals by assessees who opt for the VSV Scheme, with the Tribunal granting the withdrawal request in this case. The Tribunal's decision ensures that assessees have the opportunity to restore their appeals if they are unable to benefit from the VSV Scheme due to valid reasons, thereby maintaining fairness and flexibility in the legal process.
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