SHRIMATI VISHAKHA ARORA,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5, AMRITSAR

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ITA 206/ASR/2018Status: DisposedITAT Amritsar17 March 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad Se Vishwas Scheme and the Income Tax Department had issued a certificate under the scheme. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee's representative was absent but submitted a withdrawal application. The assessee sought to withdraw the appeal to avail the Vivad Se Vishwas Scheme.

What were the issues?

Whether an appeal can be dismissed as withdrawn when the assessee opts for the Vivad Se Vishwas Scheme.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

Assessee by : None (Withdrawal Application) Revenue by : Smt. Priyanka Singla, JCIT DR Date of Hearing : 17/03/2021 Date of Pronouncement : 17/03/2021 Order PER N.K. SAINI, VICE PRESIDENT:

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-2, Amritsar dt. 22/03/2018.

2.

During the course of hearing nobody was present on behalf of the assessee. However the Assessee furnished an application for withdrawal of this appeal stating therein as under:

Sub: Withdrawal of Appeal No. ITA/206-2018 in case of Smt. Vishakha Arora for A.Y. 2014-15, PAN: ABKPA1499A Respected Sir, We hereby withdraw our Appeal No. ITA /206-2018 filed on 12/04/2018 for A.Y. 2014-15 to avail the Vivad Se Vishwas Scheme.

Thanking You Yours Faithfully Sd/- Vishakha Arora

3.

In the present case, it is noticed that the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing certificate no. 209255810140121, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee is to be dismissed as withdrawn.

4.

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 DR did not object if appeal of the assessee is dismissed as withdrawn.

5.

In view of the above the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 17/03/2021.

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