DR. G.B. SINGH PROP.,PHAGWARA vs. THE DY. COMMISSIONER OF INCOME TAX, PHAGWARA

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ITA 297/ASR/2016Status: DisposedITAT Amritsar29 April 2021AY 2005-064 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal, and the appeals were accordingly dismissed as withdrawn.

What were the facts?

Several assessees filed appeals before the ITAT. During the hearing, the assessees' counsels sought to withdraw these appeals. The reason for withdrawal was that the assessees had availed the Vivad se Vishwas scheme and received relevant certificates from the Income Tax Department.

What were the issues?

The primary issue was whether the assessees could withdraw their appeals after opting for the Vivad se Vishwas scheme and receiving the necessary certificates.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Heard together (6 matters)

ITA No. 297/ASR/2016
ITA No. 164/ASR/2017
ITA No. 137/ASR/2019
ITA No. 418/ASR/2019
ITA No. 575/ASR/2017
ITA No. 656/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. Dr. G.B. Singh CIT(A)-2, Jalandhar 12/04/2016 2. Sh. Gurmanjit Singh CIT(A)-2, Jalandhar 05/01/2017 3. ITA No. 137/Asr/2019 Karamjit Singh CIT(A)-2, Jalandhar 29/11/2018 4. ITA No. 418/Asr/2019 Amardeep Singh CIT(A)-2, Jalandhar 11/04/2019 Makkar ITA No. 575/Asr/2017 5. Shri Balwinder Singh CIT(A)-2, Jalandhar 04/07/2017 ITA No. 656/Asr/2019 6. Shri Vasdev CIT(A)-2, Amritsar 03/10/2019

2.

In all the above appeals the assessees / 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 / 4, 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.

Dr. G.B. Singh 236511900020221 2. Sh. Gurmanjit Singh 974584500311220 3. ITA No. 137/Asr/2019 Karamjit Singh 273618200250221 4. ITA No. 418/Asr/2019 Amardeep Singh 132441100080121 Makkar ITA No. 575/Asr/2017 5. Shri Balwinder Singh 246302450090221 ITA No. 656/Asr/2019 6. Shri Vasdev 339107840080421

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 29/04/2021.

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