THE MANSA CENTRAL COOPERATIVE BANK LOMITED,MANSA vs. DIRECTOR OF INCOME TAX (I & CI), CHANDIGARH

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ITA 429/ASR/2018Status: DisposedITAT Amritsar07 July 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed appeals for assessment years 2013-14 to 2015-16. The assessee subsequently opted to settle the tax arrears under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether the appeals filed by the assessee should be dismissed as withdrawn due to opting for the Vivad Se Vishwas Scheme.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 Appellant: Shri P. N. Arora, Adv
For Respondent: Smt. Ratinder Kaur, DR
Hearing: 07.07.2021Pronounced: 07.07.2021

ORDER Per, Bench:

These appeals by the assessee for the assessment year 2013-14 to 2015-16 is directed against the order of Ld. CIT(A), Bathinda dated 23.05.2018. 2. At the outset, the ld. AR of the assessee has requested for withdrawal of these appeals 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 I.T.A Nos. 429 to 431/ASR/2018 2 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 assessees for withdrawal of the appeals.

5.

In the result, the appeals filed by the assessee are dismissed as withdrawn.

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

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