PUNEET SHUKLA,CHANDIGARH vs. PR. CIT-1, CHANDIGARH

PDF · subscribers
ITA 459/CHANDI/2019Status: DisposedITAT Chandigarh25 January 2021AY 2009-103 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 noted that the assessee had opted for the Vivad Se Vishwas scheme and had received Form 3 certificates. Therefore, the appeals were allowed to be withdrawn.

What were the facts?

The assessee filed appeals against the orders of the Principal CIT for assessment years 2009-10 and 2010-11. The assessee subsequently applied for withdrawal of these appeals.

What were the issues?

Whether the appeals should be withdrawn by the assessee due to opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

आदेश/Order

Per N.K. SAINI, Vice President:

1.

These appeals are filed by the Assessee against the orders of the Ld. Principal CIT-1, Chandigarh both dated 24.3.2019.

2.

Nobody was present on behalf of the assessee, however, separate applications dated 18.1.2001 with similar contents for withdrawal of the appeals have been moved by the assessee stating therein as under:-

Sub: ITAT Appeal No. 459/Chandi/2019 Assessment year 2009-10 & 460/Chandi/2019 Assessment year 2010-11 DTVSV 2020 – Direct Tax Vivad Se Vishwas Scheme 2020 – reg. Reg: Mr Puneet Shukla, R/o 2114, Sector 21C, Chandigarh. Pan AGGPP0479A Cell N0. 98140-35424, 98159-12114 Respected Sir Madam, This is to inform you that I have filed appeals with your good for the aforementioned assessment year. I have opted for VSVT Scheme 2020. Therefore, I want to withdraw my appeal. Copy of form No.3 is enclosed for your kind perusal. Thanking you, Your faithfully, Sd/- (Puneet Shukla) #2114, Sector 21C, Chandigarh Encl: as above.”

3.

In the present case, it is noticed that the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing Certificate Nos. 940959000291220 & 982680290010121 for assessment year 2009- 10 & 2010-11 respectively, in response to the applications filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore, the appeals of the assessee may be allowed to be withdrawn.

4.

The Ld. Sr. DR did not object if appeals of the assessee are dismissed as withdrawn. 5. In view of the above the appeals of the assessee are dismissed as withdrawn. 6. In the result, appeals of the assessee are dismissed. (Order pronounced on 25.01.2021)

Recent GST High Court judgments

Search GST case law →