SHRI RAMESH KUMAR GUPTA,SOLAN vs. ITO, PARWANOO

PDF · subscribers
ITA 122/CHANDI/2020Status: DisposedITAT Chandigarh23 December 2020AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the appeal to be withdrawn as the assessee had availed the Vivad se Vishwas scheme and the department had issued Form 3.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee's counsel requested withdrawal of the appeal.

What were the issues?

Whether the appeal can be withdrawn due to the assessee opting for the Vivad se Vishwas scheme.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/Order

PER N.K. SAINI, VICE PRESIDENT:

1.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Shimla, H.P. dt. 31/12/2019.

2.

During the course of hearing the Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:

Sub : Request for withdrawal of appeal in case of Ramesh Kumar Gupta for AY 2010-11 Ref: Appeal no. 122/CHD/2020 fixed for hearing on 30.12.2020 Assessee has filed an application under Vivad se Vishwas Scheme, in respect of such application form-3 has been issued vide acknowledgement no 671476690231020. Copy of form-3 is attached herewith at page 1-2.

In the light of the above, Your honor is therefore requested to consider the appeal as withdrawn. The inconvenience caused is regretted. Yours truly, For Ramesh kumar Gupta Sd/- (CA Dhruv Goel) Counsel

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 No. 671476690231020, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

4.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

5.

In view of the above the appeal of the assessee is dismissed as withdrawn.

(Order pronounced in the open Court on 23/12/2020).

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 →