M/S BATHINDA INDUSTRIAL GASES PRIVATE LIMITED,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

PDF · subscribers
ITA 566/ASR/2018Status: DisposedITAT Amritsar23 February 2021AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's application to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order passed under Section 271(1)(c) of the Income Tax Act. The assessee later opted to settle the issues under the 'Vivad Se Vishwas Scheme 2020'.

What were the issues?

Whether the assessee can withdraw an appeal after opting for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

आदेश/Order PerR.L. Negi, Judicial Member:

1.

The assessee has filed the captioned appeal against the order dated 18.09.2018 passed by the Commissioner of Income Tax (Appeals), Bhatinda [for short ‘the CIT(A)], pertaining to the assessment year 2014-15 vide which the Ld. CIT(A) has dismissed the appeal of the assessee filed against the assessment order passed u/s 271 (1)(c) of the Income Tax Act, 1961 (for short 'the Act').

2.

At the outset, Ld. Counsel for the assessee submitted that the assessee has opted to settle the issues in the said appeal under the provisions of ‘Vivad Se Vishwas Scheme 2020’.The Ld. Counsel

2 further submitted that an application for withdrawal of the said appeal has already been filed. Hence, the same may be allowed and the assessee may be permitted to withdraw the said appeal.

3.

The Ld. Departmental Representative did not oppose the application filed by the assessee.

4.

In view of the submissions made by the Ld. Counsel for the assessee, we allow the application filed by the assessee and accordingly dismiss the appeal as withdrawn.

Order pronounced on 23.02.2021.

More judgments on Section 271(1)(c)

All 25,141 judgments and leading authorities on Section 271(1)(c) →

Recent GST High Court judgments

Search GST case law →