M/S. K.C. SOLVENT EXTRACTION PRIVATE LIMITED,FAZILKA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE - II, BATHINDA

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ITA 70/ASR/2019Status: DisposedITAT Amritsar22 June 2021AY 2010-115 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessees to withdraw their appeals. The Departmental Representative did not object to the withdrawal.

What were the facts?

Multiple assessees filed appeals before the ITAT. During the hearing, the assessees' counsels applied for withdrawal of the appeals. The reason for withdrawal was that the assessees had availed the Vivad Se Vishwas scheme and received Form No. 3 under the scheme.

What were the issues?

Whether the appeals can be withdrawn by the assessees after availing the Vivad se Vishwas scheme.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

Heard together (9 matters)

ITA No. 559/ASR/2015
ITA No. 574/ASR/2018
ITA No. 302/ASR/2016
ITA No. 557/ASR/2017
ITA No. 173/ASR/2018
ITA No. 346/ASR/2018
ITA No. 631/ASR/2018
ITA No. 633/ASR/2018
ITA No. 70/ASR/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश आदेश/Order आदेश आदेश

PER BENCH:

1.

All these appeals by the different assessees are directed against the separate orders of different Ld. Commissioners of Income Tax (Appeal) at various stations as per following details:

Sl.No. Appeal No. Name of Case CIT(Appeal / s ) Order dt. 1. Shri Manik Anand CIT(A)-2, Amritsar 02.03.2015 2. ITA No. 574/ASR/2018 M/s B.L. Mehta Projects P. CIT(A), Bathinda 12.09.2018 Ltd. 3. ITA No. 302/ASR/2016 Shri Naresh Puri CIT(A)-2, Amritsar 02.03.2016 4. ITA No. 557/ASR/2017 Shri Naresh Puri CIT(A)-2, Amritsar 14.06.2017

Shri Varinder Kumar 6. CIT(A)-1, Jalandhar 28.03.2018

2.

In all the above appeals the Ld. Counsels for the Assessees furnished separate applications for withdrawal of the appeals.

3.

During the course of hearing the Ld. Counsels for the Assessees submitted that since the assessees have availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form No. 3, in response to the applications filed by the assessees, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn. The details of above said certificates are as under:

Sl.No. Appeal No. Name of Case Certificate No. 1. Shri Manik Anand 340849500130421 2. ITA No. 574/ASR/2018 M/s B.L. Mehta Projects P. 237284580020221 Ltd. 3. ITA No. 302/ASR/2016 Shri Naresh Puri 233366170300121 4. ITA No. 557/ASR/2017 Shri Naresh Puri 213231530150121

4.

The Ld. DR did not object if the above appeals of the assessees are dismissed as withdrawn.

5.

In view of the above the appeals of the assessees are dismissed as withdrawn.

6.

In the result, appeals of the assessees are dismissed.

Order pronounced on 22/06/2021.

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