SH. ANJANA SHARMA,JALANDHAR vs. THE INCOME TAX OFFICER, JALANDHAR
What did the Tribunal hold?
The Tribunal allowed the assessee's appeal to be dismissed as withdrawn, granting liberty to seek recall of the order if unforeseen circumstances arise.
What were the facts?
The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee later filed an application to withdraw the appeal.
What were the issues?
The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to availing the Vivad Se Vishwas scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SHRI. N. K. SAINI & SHRI N. K. CHOUDHRY
Per N.K. Choudhry, Judicial Member:
This appeal has been preferred by the assessee against the order dated 17.02.2017 impugned herein passed by the Ld. CIT(A)-2 Jalandhar, u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as the "Act") for the A.Y. 2012-13.
The assessee has preferred an application under consideration dated 23.12.2020 for withdrawal of the appeal.
During the course of hearing, ld. counsel for the assessee has submitted that since assessee has availed the immunity scheme i.e. Vivad Se Vishwas under the Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No.3, dated 18.12.2020 in response to the application filed by the assessee under the scheme, therefore appeal of the assessee may be allowed to be dismissed as withdrawn with liberty to seek recall of the order in case any unforeseen circumstances would arise in future.
The Ld. DR raised no objection, if the appeal of the assessee is allowed to be dismissed as withdrawn.
Having heard both the parties and perused the application for withdrawal of the appeal and Form No.3 (Copy already on record) issued by the Department. Considering the facts and circumstances of the case, the appeal of assessee is liable to be dismissed as withdrawn with liberty to seek recall of the order as prayed for in accordance with law, hence ordered accordingly.
In the result, appeal of the assessee stands dismissed as withdrawn.
Order Pronounced in open Court on this 21st day of Jan., 2021.
Recent GST High Court judgments
Search GST case law →- Dillip Kumar Behera vs. The Assistant Commissioner Of State Tax, Mayurbhanj CircleOrissa · 15 Oct 2026
- M/S. Kalinga Paper Mart, Sundergarh vs. Commissioner Of CT And GST, CuttackOrissa · 15 Oct 2026
- Kabita Nayak vs. Chief Commissioner, CGST, Central Excise And Customs, KhurdaOrissa · 15 Oct 2026
- Swastika Ingot PVT.LTD, Sundargarh vs. The Addl Commissioner, GST And Central Excise, BhubaneswarOrissa · 15 Oct 2026
- M/S Basudev Logistics, Jagatsinghpur vs. Principal Commissioner, CGST And Central Excise, BhubaneswarOrissa · 15 Oct 2026