SMT. HAARPREET KAUR,MOHALI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, JALANDHAR

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ITA 727/ASR/2017Status: DisposedITAT Amritsar07 July 2021AY 2012-132 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeals. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed appeals against the CIT(A) order for assessment years 2007-08 to 2013-14. The assessee requested to withdraw these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to 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

Income Tax Appellate Tribunal, AMRITSAR BENCH: AMRITSAR

Before: SHRI LALIET KUMAR & DR. MITHA LAL MEENA

For Respondent: Smt. Ratinder Kaur, D. R
Hearing: 07.07.2021Pronounced: 07.07.2021

ORDER Per, Bench:

All the appeals filed by the assessee for the assessment years 2007-08 to 2013-14 is directed against the order of Ld. CIT(A)-5, Ludhiana dated 23.05.2018.

2.

At the outset, the Ld. AR of the assessee has requested for withdrawal of these appeals filed by the assessee and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment years under consideration

I.T.A Nos. 722 to 728/Asr/2017 2 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 learned DR has no objection.

4.

In view of the above, we accept the request of the assessee for withdrawal of these appeals.

5.

In the result, all the appeals filed by the assessee are dismissed as withdrawn.

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

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