SHRI CHARAN DAS,MUKTSAR vs. INCOME TAX OFFICER, WARD -II (2), MUKTSAR

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ITA 286/ASR/2018Status: DisposedITAT Amritsar15 December 2021AY 2012-122 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 The appeal was dismissed as withdrawn.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 2011-12. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

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

For Respondent: Shri Trilochan Singh P S Khalsa, DR
Hearing: 16.12.2021Pronounced: 16.12.2021

ORDER

Per Ravish Sood, JM:

1.

The aforesaid appeal has been filed by the Assessee against the impugned order dated 19.03.2018, passed by Commissioner of Income Tax (Appeals), Bathinda, for the Assessment Year 2011-12.

2.

At the very outset, the ld. AR 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 under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 had been placed on our record.

3.

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

4.

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

5.

Resultantly, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 16th December, 2021.

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