SHRI BALBIR SINGH,HOSHIARPUR vs. INCOME TAX OFICER, DASUYA

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ITA 161/ASR/2018Status: DisposedITAT Amritsar25 November 2020AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw the appeals to avail the Vivad se Vishwas scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed four appeals before the ITAT for assessment years 2010-11 to 2013-14. The assessee subsequently filed applications to withdraw these appeals.

What were the issues?

Whether the assessee can withdraw appeals to avail 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 assessee directed against the separate orders of ld. Commissioners of Income Tax (Appeal)-1, Jalandhar dated 04.01.2018 pertaining to 2013-14, 2012-13,, 2011-12 and 2010-11 assessment year.

2.

The ld. counsel for the assessee moved applications to withdraw these appeals stating therein that the assessee wants to avail 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 assessee, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessees may be allowed to be withdrawn.

3.

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 DR did not object if the above appeals of the assessee are dismissed as withdrawn.

4.

In view of the above, all the appeals of the assessee are dismissed as withdrawn.

5.

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

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