SH. VIKAS KUMAR. S/O. SH. PAWAN KUMAR,RAMPURA PHUL vs. INCOME TAX OFFICER WARD-1(3), BATHINDA

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ITA 100/ASR/2019Status: DisposedITAT Amritsar14 July 2021AY 2014-157 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessees' request to withdraw their appeals. This was based on the submission of certificates under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020.

What were the facts?

Multiple assessees filed appeals before the Income Tax Appellate Tribunal (ITAT) for various assessment years. The assessees had opted to settle their tax disputes under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether appeals filed before the ITAT can be withdrawn by assessees who have opted for settlement under the Vivad Se Vishwas Scheme.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

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

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

Hearing: 14.07.2021Pronounced: 14.07.2021

Heard together (13 matters)

I.T.A. No. 57/Asr/2018
I.T.A. No. 281/Asr/2019
I.T.A. No. 643/Asr/2018
I.T.A. No. 644/Asr/2018
I.T.A. No. 459/Asr/2019
I.T.A. No. 183/Asr/2018
I.T.A. No. 101/Asr/2019
I.T.A. No. 100/Asr/2019
I.T.A. No. 29/Asr/2019
I.T.A. No. 231/Asr/2017
I.T.A. No. 262/Asr/2015
I.T.A. No. 191/Asr/2018
I.T.A. No. 471/Asr/2018

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

ORDER Per Bench:

All the appeals filed by the different assessees are directed against the order of Ld. CIT(A).

I.T.A Nos. 57/Asr/2018 & 12 Ors. 6

2.

At the outset, the ld. AR of the appellant has requested for withdrawal of all 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 In result, all the appeals filed by the assessees are dismissed as withdrawn.

Order pronounced in the open court on 14/07/2021.

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