SHRI RAJIV CHAWLA,JALANDHAR vs. INCOME TAX OFFICER WARD - 1 (3), JALANDHAR

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ITA 580/ASR/2019Status: DisposedITAT Amritsar25 November 2020AY 2011-124 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessees' appeals to be dismissed as withdrawn. The Revenue did not raise any objection to this course of action.

What were the facts?

The assessees filed applications for withdrawal of their appeals before the Income Tax Appellate Tribunal. They had availed the Vivad se Vishwas scheme, and the Income Tax Department had issued Form No. 3/5.

What were the issues?

Whether appeals can be withdrawn when the assessee has opted for the Vivad se Vishwas scheme.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

Income Tax Appellate Tribunal, DIVISION BENCH, AMRITSAR

Before: SHRI. N. K. SAINI & SHRI N. K. CHOUDHRY

Hearing: 25/11/2020Pronounced: 25/11/2020

Heard together (4 matters)

I.T.A. No. 230/Asr/2018
I.T.A. No. 580/Asr/2019
I.T.A. No. 108/Asr/2020
I.T.A. No. 532/Asr/2018

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

आदेश आदेश/ORDER आदेश आदेश

PER N.K. CHOUDHRY, JM:

1.

These appeals under consideration have been preferred by the different assessees against the separate orders impugned herein passed by different Ld. Commissioners of Income Tax (Appeal) stationed at various stations, detailed below :

SI No. Appeal No. Name of Case CIT(Appeal/s) Order dt. 1. In The Gaurangate CIT(A)-1, Jalandhar 25/01/2018 230/Asr/2018 Co-op. Society Ltd. 2. In ITA No. Sh. Rajeev Chawla CIT(A)-1, Jalandhar 20/06/2019 580/Asr/2019 3. In ITA No. Sh. Abdul Wahid CIT(A), Jammu 30/12/2019 108/Asr/2020 Shah

4. In ITA No. Sh. Gagan Suri CIT(A)-2, Amritsar 29/09/2018 532/Asr/2018

2.

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

3.

During the course of hearing the Ld. Counsels for the Assessees submitted that since the assessees have availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the Assessees may be allowed to be withdrawn.

4.

The Ld. DR raised no objection, if the appeals of the Assessees are allowed to be dismissed as withdrawn.

5.

In view of the above facts and circumstances, the appeals of the assessees are liable to be dismissed as withdrawn, hence ordered accordingly.

6.

In the result, instant appeals of the Assessees stands dismissed as withdrawn. Order pronounced on 25/11/2020

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