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

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ITA 384/ASR/2019Status: DisposedITAT Amritsar29 April 2021AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal considered the assessee's application for withdrawal and the Revenue's lack of objection. Consequently, the tribunal decided to dismiss the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee's representative submitted an application to withdraw the appeal. This was due to the assessee receiving a certificate under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to their eligibility under the Vivad Se Vishwas scheme.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

PER N.K. SAINI, VICE PRESIDENT This is an appeal filed by the Assesee against the order of the Ld. CIT(A)-1, Jalandhar dated 22/02/2019.

2.

During the course of hearing nobody was present on behalf of the assessee. However the authorized representative of the Assessee has furnished an application dated 30/03/2021 for withdrawal of this appeal stating therein as under:

1.

Reg: Withdrawal of appeal in the case of Sh. Kamaljit Singh, A.Y. 2011-12, PAN=AFWPS0240M This is to bring to your kind notice that assessee received Form-3 dtd. 04/03/2021, as certificate u/s 5(1) of Direct Tax Vivad Se Vishwas Act, 2020. Copy of Form enclosed. Hence permit to withdraw the appeal from the Honourable Bench. Thanking you,

2 ITA 384/Asr/2019 Kamaljit Singh Vs ITO Yours Sincerely Sd/- Tarun Bansal (Advocate”)

3.

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 DR did not object if the appeal of the assessee is dismissed as withdrawn.

4.

In view of the above, the appeal of the assessee is dismissed as withdrawn.

5.

In the result, appeal of the assessee is dismissed.

Order pronounced on 29/04/2021.

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