SHRI RANJIT SINGH BRAHAMPURA,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3, AMRITSAR

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ITA 789/ASR/2017Status: DisposedITAT Amritsar23 February 2021AY 2008-095 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 certificates.

What were the facts?

Multiple assessees filed appeals before the ITAT. During the hearing, the assessees' counsel requested to withdraw these appeals.

What were the issues?

Whether the assessees' appeals should be withdrawn due to their participation in the Vivad se Vishwas scheme.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 (12 matters)

ITA No. 300/ASR/2016
ITA No. 165/ASR/2018
ITA No. 166/ASR/2018
ITA No. 789/ASR/2017
ITA No. 641/ASR/2019
ITA No. 642/ASR/2019
ITA No. 296/ASR/2018
ITA No. 146/ASR/2019
ITA No. 415/ASR/2018
ITA No. 458/ASR/2018
ITA No. 459/ASR/2018
ITA No. 489/ASR/2018

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

आदेश आदेश/Order आदेश आदेश

PER N.K. SAINI, VICE PRESIDENT:

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.

Shri Darshan Garg CIT(A), Bathinda 28/03/2016 ITA No. 165/ASR/2018 2. Pupneja Agri Farms P. Ltd. CIT(A), Bathinda 27/02/2018 ITA No. 166 /ASR/2018 3. Shri Vipin Kumar CIT(A), Bathinda 27/02/2 Shri Ranjit Singh Thakur 4. CIT(A), Amritsar 21/09/2017 ITA No. 641/ASR/2019 Shri Swaran Singh Thakur 5. CIT(A)-2, Amritsar 31/07/2019 ITA No. 642 /ASR/2019 Shri Swaran Singh Thakur 6. CIT(A)-2, Amritsar 31/07/2019 ITA No. 296/ASR/2018 Jatinder Finance P. Ltd.

7.

CIT(A)-2, Jalandhar 16/03/2018 ITA No. 146/ASR/2019 8. Jatinder Finance P. Ltd. CIT(A)-2, Jalandhar 26/12/2018 ITA No. 415/ASR/2018 9. Amar Singh CIT(A)-4, Ludhiana 25/04/2018 ITA No. 458/ASR/2018 10. D.D. International P.Ltd. CIT(A)-2, Amritsar 20/06/2018 ITA No.459/ASR/2018 11. D.D. International P. Ltd. CIT(A)-2, Amritsar 25/06/2018 ITA No. 489/ASR/2018 12. Golden Service Centre CIT(A)-2, Jalandhar 05/07/2018

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, 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. Shri Darshan Garg 203403400120121 ITA No. 165/ASR/2018 2. Pupneja Agri Farms P. Ltd. 790506950071220 ITA No. 166 /ASR/2018 3. Shri Vipin Kumar 883735040241

4.

Shri Ranjit Singh Thakur 234622200310121 Shri Swaran Singh Thakur 5. 203414180120121 ITA No. 642 /ASR/2019 6. Shri Swaran Singh Thakur 203418200120121 ITA No. 296/ASR/2018 Jatinder Finance P. Ltd. 7. 234523720310121 ITA No. 146/ASR/2019 8. Jatinder Finance P. Ltd. 234524350310121 ITA No. 415/ASR/2018 9. Amar Singh 239000760030221 ITA No. 458/ASR/2018 10. D.D. International P.Ltd. 237188850020221 ITA No.459/ASR/2018 11. D.D. International P. Ltd. 237188850020221 ITA No. 489/ASR/2018 12. Golden Service Centre 244835030080221

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 23/02/2021.

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