SKYLINE AGRO PVT. LTD. vs. INCOME TAX OFFICER(TDS)-1,

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ITA 235/JAB/2015Status: DisposedITAT Jabalpur02 February 2022AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the withdrawal of the appeals as they were rendered not maintainable due to the settlement process under the Vivad Se Vishwas Act. Liberty was granted to move the Tribunal if the settlement did not reach its logical end.

What were the facts?

The assessee filed appeals against assessments under sections 201 and 201(1A) for three assessment years. The assessee had opted for settlement under the Vivad Se Vishwas Scheme, 2020, and had complied with all its obligations.

What were the issues?

Maintainability of appeals when the assessee has opted for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 201,Section 201(1A)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH,

Before: SH. SANJAY ARORA, HON’BLE & SH. MANOMOHAN DAS, HON’BLE

Hearing: 02/02/2022Pronounced: 02/02/2022

ORDER Per Bench This is a set of three appeals by the Assessee-company, agitating its’ assessments under sections 201 and 201(1A) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for three consecutive years, being assessment years 2011-12 to 2013-14, on being unsuccessful in first appeal. The appeals raising common issues, were fixed for hearing and, accordingly, heard together, as was also the case before the first appellate authority.

2.

At the outset, it was submitted by Sh. Bardia that the assessee-appellant has opted for the settlement of it’s tax dispute/s under reference under the Vivad Se Vishwas Sheme, 2020 of the Government of India. Though the Certificate in Form 5, signifying the full and final settlement of the tax under dispute, issued 1

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