ADARSH PAUL SINGH,LUDHIANA vs. DCIT, CC-II, LUDHIANA

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ITA 713/CHANDI/2019Status: DisposedITAT Chandigarh22 December 2020AY 2007-083 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 assessees' applications to withdraw their appeals. The Revenue did not object to the withdrawal.

What were the facts?

The assessees filed applications for withdrawal of their appeals before the ITAT. They had availed the Vivad se Vishwas scheme and received certificates from the Income Tax Department.

What were the issues?

Whether the appeals should be dismissed as withdrawn by the assessees who have opted for the Vivad se Vishwas scheme.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

Heard together (2 matters)

ITA No. 830/Chd/2019
ITA NO. 286/Chd/2019

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

आदेश/Order

PER BENCH:

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. Smt. Raj Bala 1. CIT(A)-4, Ludhiana 22/03/2019 ITA NO. 286/Chd/2019 Shri Naresh Kumar 2. CIT(A)-5, Ludhiana 28/01/2019 ITA Nos. 712/Chd/2019 Shri Adarsh Paul Singh 3. CIT(A), Bathinda 19/02/2019 4. ITA Nos. 713/Chd/2019 Shri Adarsh Paul Singh CIT(A), Bathinda 19/02/2019

2.

In all the above appeals the Ld. Counsels for the Assessees 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.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. Smt. Raj Bala 644978260131020 2. ITA NO. 286/Chd/2019 Shri Naresh Kumar 797196290091220 3. ITA Nos. 712/Chd/2019 Shri Adarsh Paul Singh 841042780181220 4. ITA Nos. 713/Chd/2019 Shri Adarsh Paul Singh 841474350181220

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.

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