G.P.SINGH,HUF,LUDHIANA vs. ITO-WARD-6(5), LUDHIANA

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ITA 188/CHANDI/2020Status: DisposedITAT Chandigarh22 March 2021AY 2015-164 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal of these appeals.

What were the facts?

The assessees filed applications for withdrawal of their appeals before the ITAT. They had availed the Vivad Se Vishwas scheme and received certificates from the Income Tax Department.

What were the issues?

Whether the assessees should be allowed to withdraw their appeals after opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Heard together (6 matters)

ITA No. 684/Chd/2019
ITA NO. 180/Chd/2020
ITA No. 181/Chd/2020
ITA No. 175/Chd/2020
ITA No. 1597/Chd/2019
ITA No. 188/Chd/2020

Read from the judgment's own cause title. This page is filed under one of them.

आदेश/Order

PER BENCH:

1.

All these appeals by the different assessees are directed against the separate orders of different Ld. Commissioners of Income Tax (Appeal) at various stations as per following details:

Sl.No. Appeal No. Name of Case CIT(Appeal / s ) Order dt.

1. ITA No. 684/Chd/2019 Smt. Ragini Gupta CIT(A)-3, Ludhiana 14/03/2019 2. M/s Sinar Bulbs and CIT(A), Shimla 25/11/2019 Tubes Pvt. Ltd. 3. ITA No. 181/Chd/2020 M/s Sinar Bulbs and CIT(A), Shimla 25/11/2019 Tubes Pvt. Ltd. 4. ITA No. 175/Chd/2020 Shri Devinder Singh CIT(A), Patiala 13/12/2019 Vohra 5. ITA No. 1597/Chd/2019 Shri Joga Singh CIT(A)-2, 25/10/2019 Chandigarh 6. ITA No. 188/Chd/2020 G.P. Singh (HUF) CIT(A)-3, Ludhiana 01/05/2019

2.

In all the above appeals the Ld. Counsels for the Assessees or Assessees themselves furnished separate applications for withdrawal of the appeals.

3.

During the course of hearing the Ld. Counsels for the Assessees submitted that since the assessees have availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has issued Form No. 3 / 5, in response to the applications filed by the assessees, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn. The details of above said certificates are as under:

Sl.No. Appeal No. Name of Case Certificate No.

1.

ITA No. 684/Chd/2019 Smt. Ragini Gupta 512715110020920 2. M/s Sinar Bulbs and 276085380270221 Tubes Pvt. Ltd. 3. ITA No. 181/Chd/2020 M/s Sinar Bulbs and 828289250161220 Tubes Pvt. Ltd. 4. ITA No. 175/Chd/2020 Shri Devinder Singh 250442790110221 Vohra 5. ITA No. 1597/Chd/2019 Shri Joga Singh 830010900161220 6. ITA No. 188/Chd/2020 G.P. Singh (HUF) 286690710100321

4.

The Ld. DR did not object if the above appeals of the assessees are dismissed as withdrawn.

5.

In view of the above the appeals of the assessees are dismissed as withdrawn.

6.

In the result, appeals of the assessees are dismissed.

Order pronounced on 24/03/2021

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