SH.ASHOL KUMAR GUPTA,NEW DELHI vs. INCOME TAX OFFICER, FEROZPUR
What did the Tribunal hold?
The Tribunal noted that the assessee had availed the Vivad Se Vishwas Scheme and the Income Tax Department had issued the relevant certificate. Therefore, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee's counsel moved a withdrawal application. The assessee had opted for the Vivad Se Vishwas Scheme and filed the necessary declarations.
What were the issues?
Whether an appeal can be withdrawn by the assessee upon opting for the Vivad Se Vishwas Scheme.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
PER N.K. SAINI, VICE PRESIDENT
This is an appeal by the Assessee against the order dt. 24/10/2018 of CIT(A), Bathinda.
During the course of hearing none appeared on behalf of the assessee but a withdrawal application has been moved by the Ld. Counsel for the assessee which reads as under:
SUB: REG. FILING OF DECLARATION UNDER VIVAD SE VISHWAS SCHEME AND PERMISSION FOR WITHDRAWAL OF APPEAL Sir, The above appeal is filed before your honor on 17/12/2018 (status as per cause list attached). The assessee in this appeal no. ITA 629/ASR/2018 has opted for Vivad Se Vishwas Scheme and the Declaration in the Form 1 & 2 has been filed on 29/12/2020 vide Receipt No. 940492010291220 as per copies of declaration and receipt of successful filing of the declaration are enclosed herewith as attachments. The Form No. 3 determining the amount of tax to be paid issued by the Designated Authority is also enclosed herewith. In view of above, the appeal may please be permitted to be withdrawn subject to the acceptance of the declaration under the Vivad Se Vishwas Scheme.
Thanking you,
Yours faithfully Ravinder Bajaj
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 no.306527490250321, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee is to be dismissed as withdrawn.
The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.
In view of the above the appeal of the assessee is dismissed as withdrawn.
(Order pronounced in the open Court on 12/11/2021).
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