SHRI KASHIF NASEEM QURESHI,JALANDHAR vs. INCOME TAX OFFICER WARD-1(2), JALANDHAR

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ITA 727/ASR/2019Status: DisposedITAT Amritsar21 January 2021AY 2016-173 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 of these appeals.

What were the facts?

Multiple assessees filed applications for withdrawal of their appeals before the ITAT. The reason for withdrawal was that the assessees had availed the Vivad se Vishwas scheme and received Form No. 3/5 under the scheme.

What were the issues?

Whether assessees can withdraw their appeals before the ITAT after opting for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Heard together (4 matters)

ITA No. 421/ASR/2018
ITA No. 484/ASR/2019
ITA No. 524/ASR/2019
ITA No. 727/ASR/2019

Read from the judgment's own cause title. This page is filed under one of them.

PER N.K. SAINI, VICE PRESIDENT:

1.

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. Shri Hargopal Bansal CIT(A)-, Bathinda 31/03/2014 2. ITA No. 421/ASR/2018 Bharat Milk Products CIT(A)-, Bathinda 22/05/2018 3. ITA No. 484/ASR/2019 Smr. Urmila Kumari CIT(A)-, Bathinda 13/05/2019 4. ITA No. 524/ASR/2019 Smt. Sudha Aggarwal CIT(A)-5, Ludhiana 30/05/2019 5. Kashif Naseem Qureshi CIT(A)-1, Jalandhar 21/10/2019

2.

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

3.

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 issued Form No. 3 / 5, in response to the applications filed by the assessees, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.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 Hargopal Bansal 727628880181120 2. ITA No. 421/ASR/2018 Bharat Milk Products 865940580221220 3. ITA No. 484/ASR/2019 Smr. Urmila Kumari 793901020081220

4.

The Ld. DR did not object if the above appeals of the assessees 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 on 21/01/2021

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