SH. GURLAL SINGH MAAN,BATHINDA vs. I. T. O. WARD 1 (1) , BATHINDA

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:

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

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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.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. ITA No. 364/ASR/2019 Smt Mohinder Kaur 931571770291220 Chattha

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 DR did not object if the above appeals of the assessees are dismissed as withdrawn.

In view of the above the appeals of the assessees are dismissed as withdrawn.

In the result, appeals of the assessees are dismissed.