SH. DINSH KUMAR AULUCK,JALANDHAR vs. D.C.I.T., CENTRAL CIRCLE-II, JALANDHAR
What did the Tribunal hold?
The assessee opted to settle the issues under the Vivad Se Vishwas Scheme and filed applications for withdrawal of appeals. The revenue did not oppose this.
What were the facts?
The assessee filed appeals against assessment orders for assessment years 2007-08 to 2010-11. The CIT(A) had dismissed the assessee's appeals.
What were the issues?
Whether the appeals can be withdrawn and dismissed as settled under the Vivad Se Vishwas Scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
आदेश/Order
Per R.L. Negi, Judicial Member:
The assessee has filed the captioned appeals against the separate orders dated 27.4.2017, 31.5.2017, 27.4.2017 & 31.5.2017 respectively passed by the Commissioner of Income Tax (Appeals)-1, Jalandhar [for short ‘the CIT(A)], pertaining to the assessment years 2007-08 to 2010- 11 vide which the Ld. CIT(A) has dismissed the appeals of the assessee filed against the assessment orders passed u/s 143(3) of the Income Tax Act, 1961 (for short 'the Act').
At the outset, Ld. Counsel for the assessee submitted that the 2 assessee has opted to settle the issues in the said appeals under the provisions of ‘Vivad Se Vishwas Scheme 2020’. The Ld. Counsel further submitted that applications for withdrawal of the said appeals have already been filed. Hence, the same may be allowed and the assessee may be permitted to withdraw the said appeals.
The Ld. Departmental Representative did not oppose the applications filed by the assessee.
In view of the submissions made by the Ld. Counsel for the assessee, we allow the applications filed by the assessee and accordingly dismiss the appeals as withdrawn.
Order pronounced on 16.02.2021.
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