GAJA NAND GOYAL (HUF),MANDI GOBINDGARH vs. ITO, W-2, MANDI GOBINDGARH

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ITA 1550/CHANDI/2018Status: DisposedITAT Chandigarh18 March 2021AY 2015-163 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 Income Tax Appellate Tribunal. They had availed the Vivad Se Vishwas scheme and received Form No. 3, indicating their eligibility for the scheme.

What were the issues?

Whether the assessees' appeals can be withdrawn as they have opted for the Vivad Se Vishwas scheme.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 (5 matters)

ITA NO. 1509/Chd/2018
ITA NO. 1510/Chd/2018
ITA NO. 1511/Chd/2018
ITA NO. 1486/Chd/2018
ITA NO. 1550/Chd/2018

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

Sl.No. Appeal No. Name of Case CIT(Appeal / s ) Order dt. 1. Shri Gaurav Goyal CIT(A), Patiala 11/09/2018 2. ITA NO. 1510/Chd/2018 Shri Deepak Goyal CIT(A), Patiala 11/09/2018 3. ITA NO. 1511/Chd/2018 Shri Deepak Goyal CIT(A), Patiala 11/09/2018 4. ITA NO. 1486/Chd/2018 Shri Jiten Goyal CIT(A), Patiala 11/09/2018 5. ITA NO. 1550/Chd/2018 Shri Gaja Nand Goyal CIT(A), Patiala 05/09/2018

2.

In all the above appeals, the Assessees furnished separate applications for withdrawal of the appeals.

3.

During the course of hearing the Ld. Counsel for the Assessees submitted that since the assessees have availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form No. 3, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.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. Shri Gaurav Goyal 233465050300121 2. ITA NO. 1510/Chd/2018 Shri Deepak Goyal 222318720210121 3. ITA NO. 1511/Chd/2018 Shri Deepak Goyal 222317470210121 4. ITA NO. 1486/Chd/2018 Shri Jiten Goyal 222329980210121 5. ITA NO. 1550/Chd/2018 Shri Gaja Nand Goyal 234847050310121

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 in the open Court on 18/03/2021)

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