SH. GURBINDER SINGH SIDHU,NAWANSHAHR vs. INCOME TAX OFFICER, NAWANSHAHR

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ITA 144/ASR/2019Status: DisposedITAT Amritsar01 September 2021AY 2009-103 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessees' appeals to be withdrawn. The Revenue did not object to the withdrawal of the appeals.

What were the facts?

The assessees filed applications for withdrawal of their appeals before the ITAT. They had availed the Vivad se Vishwas scheme and received Form No. 3 under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn by the assessees who have opted for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

आदेश/Order आदेश आदेश आदेश

PER BENCH:

1.

All these 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. Shri Balwinder Singh Kohli CIT(A)-1, Jalandhar 29/11/2016

2. ITA No. 83/ASR/2017 Shri Balwinder Singh Kohli CIT(A)-1, Jalandhar 29/11/2016 3. Shri Balwinder Singh Kohli CIT(A)-1, Jalandhar 29/11/2016 Shri Balwinder Singh Kohli 4. ITA No. 85/ASR/2017 CIT(A)-1, Jalandhar 29/11/2016

2.

In all 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.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. Shri Balwinder Singh Kohli 220690840200121 2. ITA No. 83/ASR/2017 Shri Balwinder Singh Kohli 230695600200121 3. ITA No. 84/ASR/2017 Shri Balwinder Singh Kohli 220702070200121 4. ITA No. 85/ASR/2017 Shri Balwinder Singh Kohli 220699140200121

5. Shri Gurbinder Singh Sidhu 341952320160421

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 DR did not object if the above appeals of the assessees are dismissed as withdrawn.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 01/09/2021.

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