What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal against an order for AY 2010-11. The assessee subsequently settled the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has settled the dispute under the Vivad Se Vishwas Scheme.

Shrimati Mamta Kumar, Jalandhar vs ITO | ITAT Amritsar 2021

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

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

For Respondent: Shri Trilochan Singh PS Khalsa, DR

Hearing: 24.12.2021Pronounced: 24.12.2021

The aforesaid appeal has been filed by the assessee against the impugned order dated 12.07.2018 passed by Commissioner of Income Tax (Appeals)-2, Jalandhar, for the Assessment year 2010-11.

At the very outset, the ld. A.R. of the assessee had 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 in “Form 5” under Section 5(2) of the Direct Tax Vivad Se Vishwas Act, 2020 had been placed on our record.

The Ld. DR has no objection to the seeking of withdrawal of the appeal by the assessee.

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

Resultantly, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 24th December, 2021.

SHRIMATI MAMTA KUMAR,JALANDHAR vs. INCOME TAX OFFICER,WARD-3(5), JALANDHAR

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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