SHRI ANGAD SINGH,NAWANSHAHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -5, AMRITSAR

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ITA 173/ASR/2019Status: DisposedITAT Amritsar05 July 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw 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 The appeal was dismissed as withdrawn based on the settlement under the Vivad Se Vishwas Scheme.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 the assessment year 2014-15. The assessee subsequently opted to settle the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for a settlement scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of The Direct Tax 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

For Respondent: Smt. Ratinder Kaur, D. R
Hearing: 05.07.2021Pronounced: 05.07.2021

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

This appeal by the assessee for the assessment year 2014-15 is directed against the order of Ld. CIT(A)-2, Amritsar dated 29.11.2018.

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.

Learned Senior 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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 05.07.2021

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