SH. MUKESH MITTAL,PANCHKULA vs. DCIT, CC-II, CHANDIGARH

PDF · subscribers
ITA 1214/CHANDI/2018Status: DisposedITAT Chandigarh04 November 2020AY 2009-103 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee's applications to withdraw the appeals. This was based on the assessee having availed the Vivad se Vishwas scheme and the department issuing the necessary certificates.

What were the facts?

The assessee filed multiple appeals before the ITAT. During the hearing, the assessee's counsel submitted applications for withdrawal of these appeals.

What were the issues?

Whether the assessee's appeals can be withdrawn after availing the Vivad se Vishwas scheme and obtaining the relevant certificates.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Heard together (4 matters)

ITA NO.236 /Chd/2014
ITA NO.237/Chd/2014
ITA NO.40/Chd/2018
ITA NO.1214/Chd/2018

Read from the judgment's own cause title. This page is filed under one of them.

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT

All the above appeals by the assessee are directed against the separate orders of different Ld. Commissioners of Income Tax (Appeals) , Gurgaon as per following details.

Sl.No. Appeal No. Name of Case CIT(Appeal / s ) Order dt.

1.

Shri Mukesh Mittal CIT(A)-3, Gurgaon 30.06.2018

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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessee may be allowed to be withdrawn.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 DR did not object if the above appeals of the assessee are dismissed as withdrawn.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In view of the above the appeals of the assessee are dismissed as withdrawn.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.

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 →