JAGDISH HOUSINGH CO.,ALLAHABAD vs. DCIT, ALLAHABAD

ITA 381/ALLD/2014Status: DisposedITAT Allahabad25 January 2022AY 1994-953 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's prayer to withdraw the appeal, noting that the assessee had opted for the Vivad Se Vishwas Scheme and paid the tax. The appeal was dismissed as withdrawn, with liberty to revive if the dispute was not settled.

What were the facts?

The assessee opted for the Vivad Se Vishwas Scheme and paid the tax demand. However, the Department had not issued the final Form No. 5 despite the assessee's payment and requests. The assessee sought withdrawal of the appeal with a direction to the Department to issue Form No. 5.

What were the issues?

Whether the appeal should be withdrawn as the assessee has opted for the Vivad Se Vishwas Scheme and paid the tax demand, and whether the Department should be directed to issue the final form.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI.VIJAY PAL RAO & SHRI. RAMIT KOCHAR

For Appellant: Mr. Pawan Jaiswal, C.A
For Respondent: Mr. A.K. Singh, Sr. DR
Hearing: 17.01.2022Pronounced: 25.01.2022

PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order dated 11.03.2014 of CIT(A) for the Assessment Year 1994-95. 2. At the time of hearing, learned AR of the assessee has submitted that the assessee has opted for Vivad Se Vishwas Scheme while declaration filed on 17.01.2021 and thereafter the designated authority issued Form No. 3 on 27.01.2021. The assessee then paid the tax demand as per the Vivad Se Vishwas Scheme vide Form No. 4 submitted on 23.04.2021. Even after the payment of tax as determined under Vivad Se Vishwas Scheme, the Department has not issued Form No. 5 till date. The learned AR pointed out that the assessee has also written to th

The order continues below.

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