SHRI RAM LUBHAYA,JALANDHAR vs. INCOME TAX OFFICER, WARD 3(3), JALANDHAR

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ITA 392/ASR/2018Status: DisposedITAT Amritsar07 April 2021AY 2007-083 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the appeals to be withdrawn as the assessees had opted for the Vivad Se Vishwas scheme and the Income Tax Department had issued the necessary form. The Revenue did not object to the withdrawal.

What were the facts?

Several assessees filed appeals against orders of CIT(Appeals). During the hearing, none appeared for the assessees, but withdrawal applications were submitted. The assessees had availed the Vivad Se Vishwas scheme.

What were the issues?

Whether appeals can be dismissed as withdrawn when assessees have opted for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Heard together (5 matters)

ITA No. 509/ASR/2018
ITA No. 630/ASR/2018
ITA No. 422/ASR/2019
ITA No. 392/ASR/2018
ITA No. 374/ASR/2018

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

आदेश/Order आदेश 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. Suresh Kumar 1. CIT(A), Bathinda 17/08/2018 ITA No. 630/ASR/2018 Shri Gursharan Singh 2. CIT(A)-2, Jalandhar 24/10/2018 ITA No. 422/ASR/2019 Shri Pawan Kumar Abrol 3. CIT(A)-1, Amritsar 19/03/2 Ram Lubhaya Jassal 4. CIT(A)-2, Jalandhar 06/04/2018 ITA No. 374/ASR/2018 Debu Ram 5. CIT(A)-1, Jalandhar 28/03/2018

2.

During the course of hearing none appeared on behalf of the assessees but separate withdrawal applications had been moved by the assessees / Ld. Counsels for the assessees.

2.1 In the present cases, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.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. Suresh Kumar 114744240060121 2. ITA No. 630/ASR/2018 Shri Gursharan Singh 857875890211220 3. ITA No. 422/ASR/2019 Shri Pawan Kumar Abrol 835728210171220 4. Ram Lubhaya Jassal 266078930170221 5. ITA No. 374/ASR/2018 Debu Ram 842609300181220

3.

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 DR did not object if the above appeals of the assessees are dismissed as withdrawn.

4.

In view of the above the appeals of the assessees are dismissed as withdrawn.

5.

In the result, appeals of the assessees are dismissed.

Order pronounced on 07/04/2021

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