SHRI VIJAY KUMAR S/O SHRI BRIJ LAL,BATHINDA vs. INCOME TAX OFFICER WARD- 2 (1), BATHINDA

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ITA 412/ASR/2019Status: DisposedITAT Amritsar22 June 2021AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had opted for the Vivad se Vishwas scheme and received Form 3. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee's counsel submitted an application for withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.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

Assessee by : None (Withdrawal Application) Revenue by : Shri G.S. Bali, DR Date of Hearing : 22/06/2021 Date of Pronouncement : 22/06/2021 Order PER N.K. SAINI, VICE PRESIDENT:

This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Bathinda dt. 05/03/2019.

2.

During the course of hearing nobody was present on behalf of the assessee. However the Ld. Counsel of the Assessee has furnished an application for withdrawal of this appeal stating therein as under:

Ref: Appeal No. ITA 412/ASR/2019 Assessment Year 2010-11 Sh Vijay Kumar Vs. Income Tax Officer Ward 2(1) Bathinda Sub: Application for withdrawal of the above said appeal Sir, Most respectfully it is brought to your kind attention that assessee has opted for The direct tax Vivad se Vishwash scheme and form no. 3 with acknowledgment no. 978410870311220 dt. 31.12.2020 has been received. Now the assessee want to withdraw the above said appeal and for this the necessary information is given through this letter.

Kindly Note & oblige Thanking You Yours faithfully

Sd/- Vijay Kumar P.P. Maheshwary S/o Sh Brij Lal Advocate Counsel for assessee

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 3 bearing certificate no. 978410870311220, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee is to be dismissed as withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.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 on 22/06/2021.

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