SHRIMATI PARVEEN KALIA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

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ITA 559/ASR/2019Status: DisposedITAT Amritsar01 April 2021AY 2013-145 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal requests.

What were the facts?

Multiple assessees filed appeals before the ITAT. During the hearing, the assessees' counsel requested to withdraw the appeals. This withdrawal was sought because 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.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Heard together (10 matters)

ITA No. 564/ASR/2017
ITA No. 557/ASR/2019
ITA No. 558/ASR/2019
ITA No. 559/ASR/2019
ITA No. 716/ASR/2019
ITA No. 219/ASR/2018
ITA No. 291/ASR/2019
ITA No. 759/ASR/2017
ITA No. 463/ASR/2018
ITA No. 464/ASR/2018

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. Smt. Sakshi Khanna 1. CIT(A)-2, Jalandhar 17/07/2017 ITA No. 557/ASR/2019 Smt. Parveen Kaila 2. CIT(A)-5, Ludhiana 27/06/2019 3. ITA No. 558/ASR/2019 Smt. Parveen Kaila CIT(A)-5, Ludhiana 27/06/2 Smt. Parveen Kaila 4. CIT(A)-5, Ludhiana 27/06/2019 ITA No. 716/ASR/2019 M/s Verma Transport Co.

5. CIT(A)-5, Ludhiana 25/09/2019 ITA No. 219/ASR/2018 The Sehmbi Co-operative 6. CIT(A)-1, Jalandhar 03/01/2018 Labour and Construction Society Ltd ITA No. 291/ASR/2019 Balbir Singh 7. CIT(A)-1, Jalandhar 28/12/2018 ITA No. 759/ASR/2017 M/s Anuraj Hotels & 8. CIT(A)-2, Jalandhar 21/09/2017 Resorts Pvt. Ltd. ITA No. 463/ASR/2018 Avinash Chander 9. CIT(A) Bathinda 29/06/2018 ITA No. 464/ASR/2018 Naresh Kumar 10. CIT(A) Bathinda 29/06/2018

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. Smt. Sakshi Khanna 1. 234530190310121 ITA No. 557/ASR/2019 Smt. Parveen Kaila 2. 234031140300121 3. ITA No. 558/ASR/2019 Smt. Parveen Kaila 234034520300 Smt. Parveen Kaila 4. 234037880300121 ITA No. 716/ASR/2019 M/s Verma Transport Co. 5. 234559850310121 ITA No. 219/ASR/2018 The Sehmbi Co-operative 6. 122229860070121 Labour and Construction

Society Ltd Balbir Singh 7. 103582700050121 ITA No. 759/ASR/2017 M/s Anuraj Hotels & 8. 229326060280121 Resorts Pvt. Ltd. Avinash Chander 9. 221424220200121 ITA No. 464/ASR/2018 Naresh Kumar 10. 796153680091220

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.

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