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आदेश/Order
PER BENCH:
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. Smt. Harvinder Kaur, CIT(A)-3, Ludhiana 14/08/2019 Ludhiana 2. ITA No. 1388/Chandi/2019 Shri Bikramjit CIT(A)-3, Ludhiana 14/08/2019 Singh,Ludhiana 3. ITA No. 1389/Chandi/2019 Shri Gurcharan Singh, CIT(A)-3, Ludhiana 01/06/2019 Ludhiana 4. Shri Baldev Prasad CIT(A)-3, Ludhiana 01/06/2019 Gupta, Ludhiana 5. ITA No. 62/Chandi/2020 M/s AKM Shares & Stocks CIT(A)-2, Chandigarh 04/10/2019 (P) Ltd.
In all the above appeals the Ld. Counsels for the Assessees or Assessees themselves furnished separate applications for withdrawal of the appeals.
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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.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. Harvinder Kaur, 796346740091220 Ludhiana 2. ITA No. 1388/Chandi/2019 Shri Bikramjit 512757520020920 Singh,Ludhiana 3. ITA No. 1389/Chandi/2019 Shri Gurcharan Singh, 796592870091220 Ludhiana 4. Shri Baldev Prasad 662962100201020 Gupta, Ludhiana 5. ITA No. 62/Chandi/2020 M/s AKM Shares & Stocks 742069220241120 (P) Ltd.
The Ld. DR did not object if the above appeals of the assessees are dismissed as withdrawn.
In view of the above the appeals of the assessees are dismissed as withdrawn.
In the result, appeals of the assessees are dismissed.