VIPLAV SOOD,SHIMLA vs. DCIT, CC, CHANDIGARH

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ITA 1242/CHANDI/2019Status: DisposedITAT Chandigarh21 December 2020AY 2015-164 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 to withdraw their appeals as they had availed the Vivad se Vishwas scheme and received certificates under Section 5(1) of the Act.

What were the facts?

Multiple assessees filed appeals before the ITAT. During the hearing, they submitted applications for withdrawal of their appeals.

What were the issues?

Whether the appeals can be withdrawn by the assessees after availing the Vivad se Vishwas scheme.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 (3 matters)

ITA NO. 1242/Chd/2019
ITA NO. 1312/Chd/2019
ITA NO. 1145/Chd/2014

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. 1. Smt. Meenakshi Sood CIT(A)-3, Gurgaon 28/06/2019 2. ITA No. 1246/Chd/2019 Smt. Meenakshi Sood CIT(A)-3, Gurgaon 28/06/2019 3. ITA No. 1247/Chd/2019 Smt. Meenakshi Sood CIT(A)-3, Gurgaon 28/06/2019 4. ITA No. 1242/Chd/2019 Shri Viplav Sood CIT(A)-3, Gurgaon 28/06/2019

5. ITA No. 410/Chd/2018 Q.C. Residential Pvt. CIT(A)-2, Chandigarh 10/01/2018 Ltd.

6. Q.C. Residential Pvt. CIT(A)-2, Chandigarh 10/01/2018 Ltd. 7. ITA No. 1312/Chd/2019 Yuvraj Singh Bundhel CIT(A)-1, Chandigarh 05/07/2019 8. ITA No. 1145/Chd/2014 Trishala Alloys Pvt. Ltd. CIT(A)-I, Ludhiana 28/10/2014 9. ITA No. 269/Chd/2019 Sabacchus Distilleries CIT(A)-5, Ludhiana 17/12/2018 Pvt. Ltd. 10. ITA No. 270/Chd/2019 Sabacchus Distilleries CIT(A)-5, Ludhiana 17/12/2018 Pvt. Ltd. 11. ITA No. 271/Chd/2019 Sabacchus Distilleries CIT(A)-5, Ludhiana 17/12/2018 Pvt. Ltd. 12. ITA No. 272/Chd/2019 Sabacchus Distilleries CIT(A)-5, Ludhiana 17/12/2018 Pvt. Ltd. 13. ITA No. 273/Chd/2019 Sabacchus Distilleries CIT(A)-5, Ludhiana 17/12/2018 Pvt. Ltd.

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. Meenakshi Sood 411484930220720 2. ITA No. 1246/Chd/2019 Smt. Meenakshi Sood 400290160160720 3. ITA No. 1247/Chd/2019 Smt. Meenakshi Sood 400272340160720 4. ITA No. 1242/Chd/2019 Shri Viplav Sood 400336690160720 5. ITA No. 410/Chd/2018 Q.C. Residential Pvt. Ltd. 797460500091220 6. ITA No. 411/Chd/2018 Q.C. Residential Pvt. Ltd. 797393320091220 7. ITA No. 1312/Chd/2019 Yuvraj Singh Bundhel 752099550271120 8. ITA No. 1145/Chd/2014 Trishala Alloys Pvt. Ltd. 480154240210820 9. ITA No. 269/Chd/2019 Sabacchus Distilleries Pvt. Ltd. 792824530081220 10. ITA No. 270/Chd/2019 Sabacchus Distilleries Pvt. Ltd. 792845750081220 11. ITA No. 271/Chd/2019 Sabacchus Distilleries Pvt. Ltd. 792835990081220 12. ITA No. 272/Chd/2019 Sabacchus Distilleries Pvt. Ltd. 792861660081220 13. ITA No. 273/Chd/2019 Sabacchus Distilleries Pvt. Ltd. 792856700081220

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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