THE DY. COMMISSIONER INCOME-TAX, AMRITSAR. vs. M/S SHREE MANOHAR LAL RAJ KUMAR, AMRITSAR.

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ITA 307/ASR/2015Status: DisposedITAT Amritsar21 September 2021AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the disputed tax arrears were settled by the assessee under the VSV Scheme 2020. Consequently, the appeals filed by the revenue were dismissed.

What were the facts?

The revenue filed appeals against the CIT(A)'s order for assessment years 2009-10 to 2011-12. The assessee had settled the disputed tax arrears under the VSV Scheme 2020.

What were the issues?

The primary issue was the impact of the settlement of disputed tax arrears under the VSV Scheme 2020 on the pending revenue appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

Before: SH. LALIET KUMAR & DR. M. L. MEENA

Hearing: 21.09.2021Pronounced: 21.09.2021

ORDER Per Bench:

These appeals filed by the revenue directed against the order dated 31.03.2015 of Ld. Commissioner of Income Tax (A), Ludhiana.

2.

At the outset, the ld. CIT(DR) stated before the bench that in these appeals the disputed tax arrears are settled under the VSV Scheme 2020, by the assessee.

3.

In view of the above, we dismiss all these appeals of the assessee. Order pronounced in the open court on 21/09.2021 Sd/- Sd/- (Laliet Kumar) (Dr. M. L. Meena) Judicial Member Accountant Member

I.T.A. Nos. 307 to 309/Asr/2015 2 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.

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