M/S. PAWAN PRAKASH GOYAL, HUF,JODHPUR vs. ITO, CHURU

PDF · subscribers
ITA 123/JODH/2016Status: DisposedITAT Jodhpur24 September 2021AY 2010-113 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals. The appeals were dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.

What were the facts?

The assessee had filed appeals before the ITAT. Subsequently, the assessee opted for the Vivad se Vishwas scheme and received certificates under the scheme. The assessee then requested to withdraw the appeals.

What were the issues?

Whether the assessee can withdraw appeals after opting for the Vivad se Vishwas scheme. The impact of the Vivad se Vishwas scheme on pending appeals.

Which sections of the Income-tax Act were involved?

Section 263,Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI N.K.SAINI & SHRI SANDEEP GOSAIN

For Respondent: Smt. Monisha, JCIT DR
Hearing: 28.09.2021Pronounced: 28.09.2021

PER N. K. SAINI, V.P. Both the appeals by the assessee are directed against the separate orders each dt. 22.03.2016 of Ld. Pr. Commissioner of Income Tax-3, Jaipur

2.

The Ld. Counsel for the Assessee in both the appeals has furnished separate applications each dt 23.9.2021, containing similar contents for withdrawal of these appeals stating therein as under: “Date: 23.09.2021 ……… Sub: Application for grant of permission of withdrawal of appeal. Hon'ble Sir,

2 Since the Ld. AO has passed the assessment order in consequence to order u/s 263 of the Act and against the assessment order the assessee has filed the appeal before CIT(A). Thereafter the assessee had opted the scheme of Vivad Se Vishwa. Therefore, I request kindly allowed to me for withdraw the present appeal and oblige. Thanking you, Your Faithfully, For Pawan Prakash Goyal HUF [Karta]

3.

During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has availed the immunity scheme i.e Vivad Se Vishwas and the Income Tax Department has since issued Form-3 bearing Certificate Nos. 272038510230221 & 272092580230221 respectively, in response to the applications filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessee may be allowed to be withdrawn.

4.

The Ld. DR did not object if appeals of the assessee are dismissed as withdrawn.

5.

In view of the above the appeals of the assessee are dismissed as withdrawn.

6.

In the result, appeals of the assessee are dismissed.

(Order Pronounced in the Court on 28.09.2021) (SANDEEP GOSAIN) Vice President Dated . 28.09.2021 “आर.के.”

3 आदेशक""ितिलिपअ"ेिषत/ Copy of the order forwarded to : अपीलाथ"/ The Appellant

1.

""यथ"/ The Respondent 2. आयकरआयु"/ CIT 3. आयकरआयु" (अपील)/ The CIT(A) 4. िवभागीय"ितिनिध, आयकरअपीलीयआिधकरण, च"डीगढ़/ DR, ITAT, Jodhpur 5. गाड"फाईल/ Guard File 6. आदेशानुसार/ By order सहायकपंजीकार/

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →