SH SUNIL KUMAR,AMRITSAR. vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - II, AMRITSAR.

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ITA 548/ASR/2017Status: DisposedITAT Amritsar15 July 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal before the ITAT for assessment year 2013-14. The assessee subsequently opted to settle the 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Whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

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

Hearing: 15.07.2021Pronounced: 15.07.2021

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

This appeal filed by the assessee for the assessment year 2013-14 is directed against the order of Ld. CIT(A)-1, Amritsar dated 03.08.2017.

2.

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.

3.

The Ld. 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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 15.07.2021

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