SHRI VIPAN KUMAR OHRI,CHANDIGARH vs. INCOME TAX OFFICER, GURDASPUR

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ITA 105/ASR/2020Status: DisposedITAT Amritsar01 September 2021AY 1997-982 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessees had opted for the Vivad Se Vishwas scheme and received the relevant certificates. The Revenue did not object to the dismissal of the appeals as withdrawn.

What were the facts?

The assessees had filed appeals before the ITAT. During the hearing, the assessees were absent, but had submitted applications to withdraw their appeals. They stated that they had availed immunity under the Vivad Se Vishwas Scheme, 2020, and had received Form No. 3 from the department.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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

Heard together (2 matters)

ITA No.250/ASR/2017
ITA No. 105/ASR/2020

Read from the judgment's own cause title. This page is filed under one of them.

आदेश आदेश/Order आदेश आदेश

PER BENCH:

1.

These are the appeals by the Assessee against the separate orders of different Ld. CIT(Appeals) at various stations as per following details:

Sl.No. Appeal No. Name of Case CIT(Appeal / s ) Order dt. 1. Shri Kuldip Singh CIT(A)-2, Jalandhar 28/02/2017 2. Shri Vipan Kumar Ohri CIT(A)-2, Amritsar 08/01/2020

2.

During the course of hearing nobody was present on behalf of the assessee. However the applications have been furnished by the assessees for withdrawal of these appeals by stating there in that the assessees have availed immunity benefit under the Vivad Se Vishwas Scheme Act 2020 and Form No. 3 have been issued by the Department.

3.

Ld. DR did not object if the appeals of the assessees are dismissed as withdrawn.

4.

In the present case, it is noticed that the assessees have availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form No. 3/5, in response to the applications filed by the assessees, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, the details of above said certificates are as under:

Sl.No. Appeal No. Name of Case Certificate No. 1. Shri Kuldip Singh 441333560040820 2. Shri Vipan Kumar Ohri 230205950280121

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In view of the above the appeals of the assessees are dismissed as withdrawn.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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