SHRIMATI JASVIR KAUR,KAPUTHALA vs. INCOME TAX OFFICER WARD-2, KAPURTHALA

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ITA 595/ASR/2019Status: DisposedITAT Amritsar04 January 2021AY 2009-103 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessees to withdraw their appeals. This was based on the assessees having availed the Vivad se Vishwas scheme and the Income Tax Department issuing relevant forms.

What were the facts?

Multiple assessees filed appeals before the ITAT. During the hearing, the assessees' counsels submitted applications for withdrawal of these appeals.

What were the issues?

Whether the assessees' appeals should be withdrawn due to their participation in the Vivad se Vishwas scheme.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

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 Naresh Mittal CIT(A)-1, Jalandhar 31/01/2018 2. ITA No. 500/ASR/2018 Shri Gagandeep Singh CIT(A)-1, Jalandhar 10/07/2018 3. ITA No. 501/ASR/2018 Shri Sohan Singh CIT(A)-1, Jalandhar 03/07/2018 4. ITA No. 20/ASR/2019 Shri Ayudia Kumar CIT(A), Jammu 20/08/2018 Manawa 5. Smt. Jasvir Kaur CIT(A)-2, Jalandhar 12/07/2018

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 Assessee 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 / 5, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.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 Naresh Mittal 838699700181220 2. ITA No. 500/ASR/2018 Shri Gagandeep Singh 838694130181220 3. ITA No. 501/ASR/2018 Shri Sohan Singh 838683800181220 4. ITA No. 20/ASR/2019 Shri Ayudia Kumar 781038490041220 Manawa 5. Smt. Jasvir Kaur 857633240211220

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 DR did not object if the above appeals of the assessees are dismissed as withdrawn.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 06/01/2021

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