MESERS HOTEL SAPHHIRE,BATHINDA vs. INCOME TAX OFICER, WARD-1(1), BATHINDA
What did the Tribunal hold?
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal for assessment year 2014-15. The assessee subsequently opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.
What were the issues?
Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.
Before: SH. LALIET KUMAR & DR. M. L. MEENA
ORDER Per Dr. M. L. Meena, AM:
This appeal by the assessee for the assessment year 2014-15 is directed against the order of Ld. Pr. CIT, dated 20.03.2018.
At the outset, the ld. AR of the assessee has requested for withdrawal of this appeal filed by assessee, as the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the ”Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.
Learned CIT DR has no objection.
In view of the above, we accept the request of the assessee for withdrawal of the appeal.
In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 22.09.2021 Sd/- Sd/- (Laliet Kumar) (Dr. M. L. Meena) Judicial Member Accountant Member Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T.
More judgments on Section 5(1)
- Bajrang Singh Rajawat, Jaipur vs ITO Ward-7(2), JaipurITA 1120/JPR/2025[2014-15]Status: Disposed30 Jul 2026AY 2014-15
- Krrishraj Construction Pvt. Ltd., Ahmedabad vs The ACIT, Central Circle-3, SuratITA 1232/SRT/2025[2016-17]Status: Disposed4 May 2026AY 2016-17
- Krrishraj Construction Pvt. Ltd., Ahmedabad vs The ACIT, Central Circle-3, SuratITA 1231/SRT/2025[2015-16]Status: Disposed4 May 2026AY 2015-16
- Amit Satpathy, Mumbai vs ITO-42(2)(1), MumbaiITA 5930/MUM/2025[2017-18]Status: Disposed27 Feb 2026AY 2017-18
- Amish Anantrai Modi, Mumbai vs Central Circel 2(1), MumbaiITA 6281/MUM/2025[2011-2012]Status: Disposed9 Dec 2025AY 2011-2012
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