SHRI GURJINDER PAL SINGH,JAGROAN vs. INCOME TAX OFICER, WARD -1, JAGRAON

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ITA 353/ASR/2018Status: DisposedITAT Amritsar28 July 2021AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee availing the Vivad se Vishwas scheme and the Income Tax Department issuing the relevant certificate.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the 'Vivad se Vishwas Scheme' and received a certificate under the scheme. The assessee then requested to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad se Vishwas scheme and obtaining a certificate under it.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

आदेश/Order आदेश आदेश आदेश

PER R.L. NEGI, JUDICIAL MEMBER:

This is an appeal by the Assessee against the order dt. 02/11/2017 of CIT(A)-3, Ludhiana.

2.

The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:

1.

SUB: Request for withdrawal of appeal as filed vide (Appeal filed before Hon'ble bench on 31/05/2018) With regard to the captioned subject, it is very humbly submitted that for A.Y. 2011-2012, the Appellant has opted for “Vivad se Vishwas Scheme”, 2020 and had filed Form 1 & 2 with Worthy PCIT. The Worthy PCIT, Ludhiana has also issued Form 3 dated 28/12/2020, as per copy enclosed and now the Appellant is required for withdrawal of appeal. Thus, in view of the above, it is very humbly requested to kindly allow the appellant to withdraw the appeal as filed with Hon'ble ITAT. Thanking you, Yours faithfully, Sd/- Authorized Signatory

3.

During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing Certificate No. 922002060281220, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

4.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

5.

In view of the above the appeal of the assessee is dismissed as withdrawn.

6.

In the result, appeal of the assessee is dismissed.

(Order pronounced in the open Court on 28/07/2021).

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