SH. JASWINDER SINGH,GURDASPUR vs. INCOME TAX OFFICER, WARD 6(3), PATHANKOT

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ITA 585/ASR/2017Status: DisposedITAT Amritsar24 December 2021AY 2008-092 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2008-09. The assessee later requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.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

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. RAVISH SOOD & Dr. M. L. MEENA

For Respondent: Smt. Ratinder Kaur, D.R
Hearing: 15.12.2021Pronounced: 24.12.2021

ORDER

Per Dr. M. L. Meena, AM:

1.

The aforesaid appeal has been filed by the Assessee against the impugned order dated 27.07.2017, passed by Ld. Commissioner of Income Tax (Appeals)-II, Amritsar, for the Assessment Year 2008-09.

2.

At the outset, the ld. AR of the assessee has requested for withdrawal of this appeal filed by assessee and stated that the assessee has settled the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

The Ld. DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 24 December, 2021.

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