SMT. ISHA VAIBHAV SOMAIYA, Amaravati V. ITO, WARD-4, Amaravati

ITA 69/NAG/2018

AI Insights

The case involves two appeals by Isha Vaibhav Somaiya, the proprietor of Vrinda Enterprises, against the ITO, Ward-4, Amravati, concerning the assessment years 2010-11 and 2011-12. The appeals were initially filed against orders passed by the CIT(A)-1, Nagpur. However, the appellant decided to withdraw the appeals after enrolling in the Vivad Se Vishwas Scheme, a government initiative aimed at resolving pending tax disputes. The Tribunal's decision to allow the withdrawal was unopposed by the Departmental Representative, who only requested that the appeals be restored if the appellant failed to comply with the scheme's terms.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 301453 (ITAT-NAGPUR)
• Duration Of Justice: 5 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 04-04-2018
• Laws Referred To: Vivad Se Vishwas Scheme
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH (At e- Court, Pune) BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. /ITA Nos.68 & 69/Nag/2018 नधा रण वष / Assessment Years : 2010-11 & 2011-12 Isha Vaibhav Somaiya, Prop. Vrinda Enterprises, Plot No.17, Jeevan Chaya Colony, Amravati – 444 601 Maharashtra PAN : BHRPS0705D Vs. ITO, Ward-4, Amravati Appellant Respondent Assessee by : None Revenue by : Shri Amol Khairnar स ु नवाई क तार ख / Date of Hearing : 25.07.2023 घोषणा क तार ख / Date of Pronouncement : 26.07.2023 आदेश / ORDER PER R.S.SYAL, VP: These two appeals by the assessee arise from the order passed by the CIT(A)-1, Nagpur on 13-01-2017 in relation to the assessment years 2010-11 & 2011-12. 2. Before us, the assessee has filed a letter dated Nil seeking withdrawal of the appeals. The relevant content of such letter reads as under : 2 ITA Nos.68 & 69/Nag/2018 Isha Vaibhav Somaiya “Appellant has filed an appeal for AY 2010-11 on 27-03-2018 vide reference No. ITA 68/Nag/2018 and for AY 2011-12 on 05-04-2018 vide reference No. ITA 69/Nag/2018. Appellant has enrolled into Vivad Se Vishwas Scheme which has been accepted and now therefore appellant wishes to withdraw appeal before your honour. Appellant requests your honour to kindly allow withdrawal of appeal.” 3. The appellant has placed on record the requisite application Form No.3 filed under Vivad Se Vishwas Scheme. The ld. DR did not raise any objection to the withdrawal of the appeals, but prayed for restoration of the appeals in the event of failure of the assesee to pay the outstanding taxes. As such, the assessee is permitted to withdraw the appeals. However, if later on, it is found that the petition for VSVT did not get accepted due to any reason, the assessee will be at liberty to move application for restoration of the appeals. 4. In the result, the appeals are dismissed as ‘withdrawn’. Order pronounced in the Open Court on 26 th July, 2023. Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे / Pune; दनांक / Dated : 26 th July, 2023 Satish 3 ITA Nos.68 & 69/Nag/2018 Isha Vaibhav Somaiya आदेश क त ल प अ े षत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. !यथ / The Respondent. 3. The CIT-1, Nagpur 4. "वभागीय त न%ध, आयकर अपील य अ%धकरण, “नागप ु र” ब ' च, / DR, ITAT, “Nagpur” Bench 5. गाड फ़ाइल / Guard File. // True Copy // आदेशान ु सार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपील य अ%धकरण, प ु णे / ITAT, Pune * Date 1. Draft dictated on 25-07-2023 Sr.PS 2. Draft placed before author 26-07-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.