THE INCOME-TAX OFICER, BATHINDA vs. M/S. SHREE HARI SPINTEX LTD, MAUR MANDI

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ITA 22/ASR/2013Status: DisposedITAT Amritsar15 July 2021AY 2008-093 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the request for withdrawal of the appeals. The appeals were dismissed as withdrawn by both the Revenue and the assessee.

What were the facts?

The Revenue and the assessee filed appeals for assessment years 2008-09 and 2010-11. Both parties requested withdrawal of their appeals.

What were the issues?

The primary issue was the withdrawal of appeals by both parties due to opting for the Vivad Se Vishwas Scheme, 2020.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

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

For Appellant: Smt. Ratinder Kaur, D. R
Hearing: 06.07.2021Pronounced: 15.07.2021

ORDER Per Bench: These appeals are filed by the Revenue and by the assessee for the assessment years 2008-09 & 2010-11 are directed against the order of Ld. CIT(A).

2.

At the outset, the ld. AR of the appellant has requested for withdrawal of these appeals filed by the appellants and stated that the appellants have opted to settle the dispute relating to the tax arrears for the assessment years 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 appellants for withdrawal of these appeals. 5. In result, all the appeals filed by the Revenue and the assessee are dismissed as withdrawn. Order pronounced in the open court on 15/07/2021.

Sd/- Sd/- (Dr. M. L. Meena) (Laliet Kumar) Accountant Member Judicial Member , 272&273/Asr/2013&2016 3 Dated: 15.07.2021 GP/Sr. Ps. 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.

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