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PER N.K. SAINI, VICE PRESIDENT
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. Guryani Brij Ballab Kaur CIT(A)-2, Jalandhar 03/10/2019 2. ITA No. 109/ASR/2018 Shri Shakti Vig CIT(A)-2, Amritsar 29/01/2018
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, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.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. Guryani Brij Ballab Kaur 272072820230221 2. ITA No. 109/ASR/2018 Shri Shakti Vig 340545120120421
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 DR did not object if the above appeals of the assessees are dismissed as withdrawn.
In view of the above the appeals of the assessees are dismissed as withdrawn.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.
(Order pronounced on 09/11/2021).