SH. BALKAR SINGH,NAWANSHAHR vs. INCOME TAX OFFICER, NAWANSHAHR

PDF · subscribers
ITA 47/ASR/2019Status: DisposedITAT Amritsar09 March 2021AY 2008-094 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal.

What were the facts?

The assessees filed applications for withdrawal of their appeals before the ITAT. This was due to their availing of the Vivad Se Vishwas scheme, for which the Income Tax Department had issued relevant certificates.

What were the issues?

Whether the assessees' appeals should be withdrawn in light of their participation in the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

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:-

1.

Sl. No. Appeal No. Name of case CIT(Appeal/s) Order dt. 1. Shri Joginder Singh CIT(A)-1, Jalandhar 29.03.2018 2. ITA No. 582/ASR/2019 Smt. Jasvir Kaur Sahota CIT(A)-1, Jalandhar 28.05.2019 Shri Balkar Singh CIT(A)-1, Jalandhar 09.10.2018 4. ITA No. 197/ASR/2019 Shri Kuldeep Parkash Kapoor CIT(A)-2, Amritsar 03.12.2018

2.

In all the above appeals the Ld. Counsels for the Assessee or Assessees themselves furnished separate applications for withdrawal of the appeals.

3.

During the course of hearing, nobody was present on behalf of the Assessees. In the present cases, it is noticed that the assessees have availed the immunity scheme i.e. Vivad Se Vishwas and the Income Tax Department has since issued Form Nos. 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Section 5(1) to the Direct Tax Vivad Se Vishwas Act, 2020, therefore, the appeals of the assessees may be allowed to be withdrawn.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. Shri Joginder Singh 234534900310121 2. ITA No. 582/ASR/2019 Smt. Jasvir Kaur Sahota 231571500290121 Shri Balkar Singh 122242570070121 4. ITA No. 197/ASR/2019 Shri Kuldeep Parkash Kapoor 234610450310121

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 DR did not object if the above appeals of the assessee are dismissed as withdrawn.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In view of the above the appeals of the assessees are dismissed as withdrawn.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.

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →