SHRI SUKHBIR SINGH,KAPURTHALA vs. INCOME TAX OFFICER, WARD-2, KAPURTHALA

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ITA 515/ASR/2018Status: DisposedITAT Amritsar09 March 2021AY 2009-105 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessees to withdraw their appeals. This was based on the assessees having availed the Vivad Se Vishwas scheme and the Income Tax Department issuing relevant forms.

What were the facts?

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

What were the issues?

Whether appeals can be withdrawn by assessees who have opted for the Vivad Se Vishwas scheme.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

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.

Smt. Visakha Arora CIT(A)-2, Amritsar 31.08.2015 2. ITA No. 45/ASR/2018 Manjinder Singh Chatha CIT(A)-I, Jalandhar 12.12.2017 3. Shri Sukhbir Singh CIT(A)-2, Jalandhar 08.08.2018 4. ITA No. 86/ASR/2018 Shri Sushil Puri CIT(A)-2, Jalandhar 27.11.2017 5. ITA No. 135/ASR/2018 Shri Dhruv Mittal CIT(A)-2, Jalandhar 16.01.2018 6. ITA No. 474/ASR/2019 M/s Horizon Polymers CIT(A)-1, Jalandhar 15.05.2019 2. In all the above appeals the Ld. Counsels for the Assessee or Assessees themselves furnished separate applications for withdrawal of the appeals. 3

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 3/5, in response to the applications filed by the assessees, under Section 5(1) to the Direct Tax Vivad Se Vishwas Act, 2020, therefore, the appeals of the assessees may be allowed to be withdrawn.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. Smt. Visakha Arora 233345430300121 2. ITA No. 45/ASR/2018 Manjinder Singh Chatha 932986240291220 3. Shri Sukhbir Singh 974421050311220 4. ITA No. 86/ASR/2018 Shri Sushil Puri 265350320160221 5. ITA No. 135/ASR/2018 Shri Dhruv Mittal 273605070250221 6. ITA No. 474/ASR/2019 M/s Horizon Polymers 246214530090221

4.

The ld. DR did not object if the above appeals of the assessee 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 in the open Court on 09/03/2021)

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