SHRIMATI MOHINDER KAUR CHATTHA,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (3), JALANDHAR

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ITA 364/ASR/2019Status: DisposedITAT Amritsar10 November 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal.

What were the facts?

The assessees in both appeals sought to withdraw their cases before the ITAT. They had availed the Vivad se Vishwas scheme and received Form No. 3/5 from the Income Tax Department.

What were the issues?

Whether the assessees should be allowed to withdraw their appeals after 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

1.

Both the above appeals by the different assessees are directed against the separate orders of different Ld. Commissioners of Income Tax (Appeal) at various stations as per following details:

Sl.No. Appeal No. Name of Case CIT(Appeal / s ) Order dt. 1. Shri Gurlal Singh Maan CIT(A), Bathinda 13/05/2019 2. Smt Mohinder Kaur CIT(A)-1, Jalandhar 22/02/2019 Chattha

2.

In both the above appeals the Ld. Counsels for the Assessees furnished separate applications for withdrawal of the appeals.

3.

During the course of hearing the Ld. Counsels for the Assessees submitted that since the assessees have availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form No. 3/5, in response to the applications filed by the assessees, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn. The details of above said certificates are as under: Sl.No. Appeal No. Name of Case Certificate No. 1. Shri Gurlal Singh Maan 739939090231120 2. Smt Mohinder Kaur 931571770291220 Chattha

4.

The Ld. DR did not object if the above appeals of the assessees are dismissed as withdrawn.

5.

In view of the above the appeals of the assessees are dismissed as withdrawn.

6.

In the result, appeals of the assessees are dismissed.

Order pronounced on 10/11/2021.

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