GOOD MEDIA NEWS PVT. LTD.,SHIMLA vs. ITO, TDS, SHIMLA

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ITA 1059/CHANDI/2019Status: DisposedITAT Chandigarh10 November 2020AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeals as they had availed the Vivad se Vishwas scheme and received Form No. 3.

What were the facts?

The assessee filed multiple appeals against the CIT(A)'s order. During the hearing, the assessee's counsel requested to withdraw the appeals.

What were the issues?

Whether the assessee's appeals can be withdrawn after opting for the Vivad se Vishwas scheme.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

All the above appeals by the assessee are directed against the common order dt. 14.05.2019 of Ld. Commissioners of Income Tax (Appeals), Shimla for the Assessment Year 2012-13 to 2017-18.

2.

In all the above appeals the Ld. Counsel for the Assessee furnished separate applications for withdrawal of the appeals.

3.

During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee had availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department had issued Form No. 3, in response to the applications filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessee may be allowed to be withdrawn. The details of above said certificates are as under:

Sl.No. Appeal No. Name of Case Certificate No.

4.

The Ld. DR did not object if the above appeals of the assessee are dismissed as withdrawn.

5.

In view of the above the appeals of the assessee are dismissed as withdrawn.

6.

In the result, appeals of the assessee are dismissed.

Order pronounced on 10/11/2020.

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