What did the Tribunal hold?

The ITAT accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

The assessee filed an appeal before the ITAT for the assessment year 2015-16. The assessee subsequently 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Measage Ananya Enterprises… vs PCIT | ITAT Amritsar 2021

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

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

Hearing: 17.09.2021Pronounced: 20.09.2021

ORDER Per Dr. M. L. Meena, AM:

This appeal by the assessee for the assessment year 2015-16 is directed against the order of Ld. Pr. CIT, dated 28.03.2019.

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.

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 In the result, the appeal filed by the assessee is dismissed as withdrawn.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

MEASAGE ANANYA ENTERPRISES,FAZILKA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments