SIMRAN GILL,KHARAR vs. ITO, W-6(3), MOHALI

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ITA 1535/CHANDI/2019Status: DisposedITAT Chandigarh16 December 2020AY 2010-113 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 relevant certificates from the Income Tax Department.

What were the facts?

Multiple assessees filed appeals before the ITAT. During the hearing, the assessees' representatives sought to withdraw these appeals.

What were the issues?

Whether appeals can be withdrawn by assessees who have opted for the Vivad se Vishwas scheme.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

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. Shri Sandeep Gupta, CIT(A)-2, Ludhiana 22/11/2018 Ludhiana 2. ITA No. 312/Chandi/2019 M/s Richa Infra CIT(A)-2, Chandigarh 30/07/2018 Developers India Ltd. 3. ITA No. 794/Chandi/2019 Shri. Bipen Jindal, CIT(A)-3, Ludhiana 12/02/2019 Ludhiana 4. ITA No. 1534 & 1535/Chandi/2019 Smt. Simran Gill, Kharar CIT(A)-3, Chandigarh 09/09/2019 5. ITA No. 1038/Chandi/2019 Shri. Sukhdev Singh, CIT(A)-Patiala 30/05/2019 Sunam

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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.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. Shri Sandeep Gupta, 718089810121120 Ludhiana 2. ITA No. 312/Chandi/2019 M/s Richa Infra 741972260241120 Developers India Ltd. 3. ITA No. 794/Chandi/2019 Shri. Bipen Jindal, 679044550271020 Ludhiana 4. ITA No. 1534 & 1535/Chandi/2019 Smt. Simran Gill, Kharar 742141980241120 5. ITA No. 1038/Chandi/2019 Shri. Sukhdev Singh, 703322810061120 Sunam

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.

Order pronounced on 16/12/2020

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