SH. ASHOK KUMAR S/O.SH. ROSAN LAL,HOSHIARPUR vs. INCOME TAX OFFICER, DASUYA

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ITA 222/ASR/2019Status: DisposedITAT Amritsar04 January 2021AY 2011-122 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessees had availed the Vivad Se Vishwas Scheme and received certificates from the Income Tax Department. Consequently, the Tribunal dismissed the appeals as withdrawn.

What were the facts?

The assessees filed appeals against the orders of the CIT(Appeals). During the hearing, the assessees were absent but had submitted applications for withdrawal of their appeals. They stated they had availed immunity under the Vivad Se Vishwas Scheme and received Form No. 3 from the Department.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessees availing the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

PER N.K. SAINI, VICE PRESIDENT

1.

These are the appeals by the Assessee against the separate orders of different Ld. CIT(Appeals) at various stations as per following details:

Sl.No. Appeal No. Name of Case CIT(Appeal / s ) Order dt. 1. Shri Rakesh Bajaj CIT(A)-Bathinda 14/11/2018 2. Shri Ashok Kumar CIT(A)-1, Jalandhar 22/02/2019

2.

During the course of hearing nobody was present on behalf of the assessee. However the applications have been furnished by the assessees for withdrawal of these appeals by stating there in that the assessees have availed immunity benefit under the Vivad Se Vishwas Scheme Act 2020 and Form No. 3 have been issued by the Department.

3.

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 DR did not object if the appeals of the assessees are dismissed as withdrawn.

4.

In the present case, it is noticed that the assessees have availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form No. 3 / 5, in response to the applications filed by the assessees, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, the details of above said certificates are as under:

Sl.No. Appeal No. Name of Case Certificate No. 1. Shri Rakesh Bajaj 883550630241220 2. Shri Ashok Kumar 839149650181220

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In view of the above the appeals of the assessees are dismissed as withdrawn.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 06/01/2021

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