SHRIMATI VEENA SHARMA,HOSHIARPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE HOSHIARPUR, HOSHIARPUR

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ITA 341/ASR/2018Status: DisposedITAT Amritsar17 September 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against an order of the Principal CIT. During the pendency of the appeal, the assessee opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has settled the dispute under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH: AMRITSAR

Before: SHRI LALIET KUMAR & DR. MITHA LAL MEENA

Hearing: 17.09.2021Pronounced: 20.09.2021

ORDER Per Laliet Kumar, JM:

The appeal filed by the assessee feeling aggrieved by the order of Ld. Pr.

CIT-1, Jalandhar dated 30.03.2018 for A.Y. 2013-14. 2. At the outset, the ld. AR of the assessee has requested for withdrawal of this appeal filed by assessee and stated that 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.

3.

Learned DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 20/09/2021.

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