SHRI VIJIA KUMAR ARORA,JALANDHAR vs. INCOME TAX OFFICER, WARD-3 (2), JALANDHAR

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ITA 461/ASR/2018Status: DisposedITAT Amritsar17 March 2021AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad se Vishwas Scheme and received a certificate. Therefore, the appeal filed by the assessee was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT after their appeal was dismissed by the CIT(A). The assessee subsequently opted for the Vivad se Vishwas Scheme, 2020, and obtained a certificate under the scheme. The assessee's counsel filed an application to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,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 R.L. NEGI, JUDICIAL MEMBER:

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-2, Jalandhar dt. 05/07/2018.

2.

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

SUB: WITHDRAWN OF APPEAL IN THE CASE OF SH. VIJIA KUMAR ARORA, 430-L, MODEL TOWN, JALANDHAR FOR THE ASSTT. YEAR 2010-11.

Sir, In connection with above it is submitted that assessment in the case of assessee was completed u/s 143(3) r.w.s 147 of the I.T. Act, 1961. Assessee preferred an appeal before the Worthy CIT(A)-2, Jalandhar, wherein the appeal was dismissed, thereafter assessee further preferred appeal before your good self vide dated 28.08.2018.

Sir, it is submitted that assessee have opted for Scheme under Vivad se Vishwas Act, 2020, copy of Form-3 is enclosed herewith. It is therefore requested that appeal filed may kindly be treated as withdrawn.

Thanking you,

Your’s faithfully Sd/- (Dinesh Sarna) Counsel for the Assessee

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. 871132550231220, 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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