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

PDF · subscribers
ITA 1466/CHANDI/2019Status: DisposedITAT Chandigarh26 November 2020AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeals. This was based on the assessee's successful application under the Vivad Se Vishwas Scheme, which the Revenue did not object to.

What were the facts?

The assessee filed appeals against orders of the CIT(A). During the pendency of the appeals, the assessee opted for the Vivad Se Vishwas Scheme and obtained a certificate from the designated authority.

What were the issues?

Whether the appeals should be withdrawn due to the assessee availing the Vivad Se Vishwas Scheme.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

Income Tax Appellate Tribunal, CHANDIGARH BENCH “B”, CHANDIGARH

Before: SHRI. N.K.SAINI, VP & SHRI , RAVISH SOOD, JM

For Appellant: Shri Gulshan Arora, Advocate
For Respondent: Smt. Meenakshi Vohra, Addl. CIT
Hearing: 03/12/2020Pronounced: 03/12/2020

PER N.K. SAINI, VICE PRESIDENT Both the above appeals are filed by the Assessee against the separate orders of the Ld. CIT(A)-2, Chandigarh each dt. 30/08/2019.

1.

2. The Ld. Counsel for the Assessee furnished an application for withdrawal of the above appeals stating therein as under:

SUBJECT: WITHDRAWAL OF APPEAL IN THE CASE OF SH. GURINDER SINGH GILL - REQUEST FOR REGARDING - Respected Sir/Madam, Kindly refer to the subject cited above.

2.

in this regard, it is submitted that the following appeals are pending in the case of above noted assessee before the Hon'ble Bench Chandigarh and are now fixed for hearing on 03/12/2020:- i) Sh, Gurinder Singh Gill - No. lTA 1466/CHANDI/2019 for asstt. year 2010-11 ii) Sh.Gurinder Singh Gill - No. ITA 1467/CHANDI/2019 for asstt. year 2010-11

3.

It is further submitted that declaration under Vivad Se Vishvash Scheme was filed in above noted case for the asstt. Year 2010-11 and Form No.3 has been issued by the designated authority(copy enclosed). As per provisions of this Scheme, above noted appeals are hereby withdrawn.

4. it is humbly requested that acknowledgement of this letter may kindly be issued and necessary order may be passed accordingly.

Thanking you, Yours faithfully Date: 27/11/2020 Sd/- (GULSHAN ARORA) ADVOCTE (M-9815522018) 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. 740277480231120, 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. Sr. DR did not object if appeals of the assessee are dismissed as withdrawn.

5.

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

6.

In the result, appeal of the assessee are dismissed.

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 →