SHRI RAJINDER PAL GUPTA,PATHANKOT vs. INCOME TAX OFFICER WARD-6 (2), PATHANKOT

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ITA 395/ASR/2019Status: DisposedITAT Amritsar29 June 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee's successful enrollment in the Vivad se Vishwas scheme for the penalty in question.

What were the facts?

The assessee filed an appeal against a penalty imposed under Section 271(1)(c). The assessee subsequently opted to avail the benefit of the Direct Tax Vivad se Vishwas Act, 2020, for the said penalty. The Income Tax Department issued Form 3 in response to the assessee's declaration.

What were the issues?

Whether an appeal can be withdrawn when the assessee has opted for and qualified under the Vivad se Vishwas Act for the subject matter of the appeal.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI. N.K.SAINI, VP & SHRI, R.L. NEGI, JM

For Appellant: Shri Sudershan Kapoor, Advocate
For Respondent: Smt. Tarundeep Kaur, Add. CIT
Hearing: 29/06/2021Pronounced: 29/06/2021

आदेश आदेश/Order आदेश आदेश

PER R.L. NEGI, JM:

1.

The present appeal is filed by the Assessee against the order dt. 31/03/2019 of the Ld. CIT(A)-2, Amritsar.

2.

The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:

SUB: APPLICATION FOR WITHDRAWAL OF APPEAL Sir, Reference above, it is submitted as under:-

1.

1.

That above noted appeal had been filed against imposition of Penalty u/s 271(1)(c). I have opted to avail the benefit of The Direct Tax Vivad se Vishwas Act in respect of the said penalty imposed u/s 271(1)(c) and I have already filed Declaration under that Act on 24/12/2020. In consequence thereof, the Principal Commissioner of Income Tax has already issued Form 3 for payment of disputed amount. Copy of the said Form No. 3 issued by Principal commissioner of Income Tax, is enclosed herewith.

2. Under the circumstances, it is requested that the above appeal may kindly be treated as withdrawn and necessary order in this respect may kindly be passed. It is further requested that copy of the order may kindly be supplied so that the same may be filed with the Principal Commissioner of Income Tax. Thanking you, Date: 26/06/2021 Your’s Faithfully Sd/- RAJINDER PAL GUPTA

3.

During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issue Form No. 3 bearing certificate no. 114703120060121, 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 may be allowed to be 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.

6.

In the result, appeal of the assessee is dismissed.

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

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