SHRIMATI GURIANI BRIJ BALABH KAUR TRUST,KARTARPUR vs. INCOME TAX OFFICER WARD (EXEMPTIONS), JALANDHAR

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ITA 3/ASR/2020Status: DisposedITAT Amritsar08 November 2021AY 2016-172 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessees to withdraw their appeals as they had availed the Vivad se Vishwas scheme and received Form No. 3.

What were the facts?

Two assessees filed appeals before the ITAT. During the hearing, their counsels submitted applications for withdrawal of the appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessees opting for the Vivad se Vishwas scheme.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. 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

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, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.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

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 DR did not object if the above appeals of the assessees are dismissed as withdrawn.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In view of the above the appeals of the assessees are dismissed as withdrawn.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 09/11/2021).

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