SH.KHEM CHAND BAHADAR CHAND AHUJA,FAZILKA vs. DY.COMMISSIONER OF INCOME TAX, BATHINDA

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ITA 9/ASR/2019Status: DisposedITAT Amritsar17 March 2021AY 2015-164 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad se Vishwas scheme and received Form No. 3. The Revenue did not object to the withdrawal.

What were the facts?

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

What were the issues?

Whether appeals can be withdrawn if the assessee has opted for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Heard together (6 matters)

ITA No. 232/ASR/2017
ITA No. 423/ASR/2018
ITA No. 424/ASR/2018
ITA No. 162/ASR/2018
ITA No. 257/ASR/2018
ITA No. 9/ASR/2019

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. 1. Star Plywood CIT(A)-1, Jalandhar 15/02/2017 2. ITA No. 423/ASR/2018 Smt. Sarita Khanna CIT(A)-5, Ludhiana 30/05/2018 3. ITA No. 424/ASR/2018 Smt. Sarita Khanna CIT(A)-5, Jalandhar 30/05/2018 Shri Balbir Singh 4. ITA No. 162/ASR/2018 CIT(A)-1, Jalandhar 04/01/2018

6. Shri Khem Chand Bahadur CIT(A), Bathinda 22/10/2018 Chand Ahuja

Smt. Manju Rinwa 7. CIT(A), Bathinda 09/12/2016

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 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, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.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. Star Plywood 838908340181220 2. ITA No. 423/ASR/2018 Smt. Sarita Khanna 234830830310121 3. ITA No. 424/ASR/2018 Smt. Sarita Khanna 234921530310121 4. ITA No. 162/ASR/2018 Shri Balbir Singh 864052430221220

6. Shri Khem Chand 816917610141220 Bahadur Chand Ahuja 7. Smt. Manju Rinwa 821136430151220 8. ITA No. 79/ASR/2019 Smt. Manju Rinwa

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 17/03/2021.

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