SHRI SARABJIT SINGH,HOSHIARPUR vs. INCOME TAX OFFICER, DASUYA

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ITA 535/ASR/2018Status: DisposedITAT Amritsar29 June 2021AY 2008-092 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad Se Vishwas scheme and received Form 5. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee moved a withdrawal application stating they had availed the benefits of the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee who has opted for the Vivad Se Vishwas Scheme.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

आदेश आदेश/Order आदेश आदेश

PER N.K. SAINI, VICE PRESIDENT:

1.

This is an appeal by the Assessee against the order dt. 28/09/2018 of Ld. CIT(A)-1, Jalandhar. 2. During the course of hearing none appeared on behalf of the assessee but a withdrawal application has been moved by the assessee which reads as under:

Sub: Withdrawal of Appeal No. ITA535/ASR/2018 regarding Sarbjit Singh having Pan No. AUDPS1196C for the assessment year 2008-09. Sir, Refer to Subject cited above I Sarbjit Singh here by submitted that Appeal No. ITA 535/ASR/2018 for the assessment Year 2008-09 has been pending with Income TAx Appellate Tribunal Amritsar. I have taken the benefits of Direct Tax Vivad Se Vishwas Scheme, 2020. That I have received FORM-5 under Direct Tax Vivad Se Vishwas Scheme, 2020 so I am withdrawing my appeal pending with you. Enc.Copy of Form-1 and Form-5 Place: Dasuya Sarbjit Singh Date: 15/06/2021 Sd/- S/o Gurdial Singh Village Unchibassi P.O. Lamin, Tehsil Dasuya-144205

3.

In the present case, it is noticed that the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 5 bearing certificate no. 678450150271020, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee is to be dismissed as withdrawn.

4.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

5.

In view of the above the appeal of the assessee is dismissed as withdrawn.

(Order pronounced in the open Court on 29/06/2021).

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