SHRIMATI JASWINDER KAUR,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

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ITA 108/ASR/2018Status: DisposedITAT Amritsar25 November 2020AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessees to withdraw their appeals. The Revenue did not object to the withdrawal of these appeals.

What were the facts?

The assessees filed applications for withdrawal of their appeals before the ITAT. They had availed the Vivad Se Vishwas scheme and received certificates under Section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the assessees should be allowed to withdraw their appeals 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

आदेश आदेश/Order आदेश आदेश

PER N.K.SAINI, V.P.:

1.

These are four appeals by the different assessees directed against the orders of different Ld. Commissioners of Income Tax (Appeal)-1, Jalandhar dated 04.01.2018 as per the following details:

Sl.No. Appeal No. Name of Case CIT(Appeals ) Order dt. 1. ITA 262/ASR/2018 M/s Amar Nath Vinay CIT(A)-1 Jalandhar 23.02.2018 Kumar 2. ITA 312/ASR/2018 Shri Jiwan Dass, -do- 27.03.2018 Jalandhar 3. ITA 108/ASR/2018 Smt. Jaswinder Kaur CIT(A)-5,Ludhiana 01.11.2017 4. ITA 492/ASR/2019 Shri Balkar Singh, CIT(A)-1, Jalandhar 28.05.2019 Jalandhar

2.

In all the above appeals the Ld. Counsels for the Assessees furnished separate applications for withdrawal of the appeals.

3.

During the course of hearing the Ld. Counsels for the Assessee submitted that since the assessees have availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.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.N Appeal No. Name of Case o. 1 ITA 262/ASR/2018 M/s Amar Nath Vinay 695798770031120 Kumar 2 ITA 312/ASR/2018 Shri Jiwan Dass, Jalandhar 715538860111120 3 ITA 108/ASR/2018 Smt. Jaswinder Kaur 649295920151020 Jalandhar 4 ITA 492/ASR/2019 Shri Balkar Singh, 678350730271020 Jalandhar

4.

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 DR did not object if the above appeals of the assessees are dismissed as withdrawn.

5.

In view of the above, all the appeals of the assessees are dismissed as withdrawn.

6.

In the result, all the appeals of the assessees are dismissed. Order pronounced on 25/11/2020.

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