SHRI VIJAY KUMAR,BATHINDA vs. INCOME TAX OFFICER (TDS), BATHINDA

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ITA 315/ASR/2019Status: DisposedITAT Amritsar10 November 2020AY 2014-152 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee's appeals to be withdrawn as the assessee had availed the Vivad se Vishwas scheme and received certificates under the scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2013-14 to 2015-16. The assessee subsequently filed applications for withdrawal of these appeals.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for the Vivad se Vishwas scheme.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

PER N.K. SAINI, VICE PRESIDENT :

1.

All the above appeals by the assessee are directed against the common order dt. 15/03/2019 of Ld. Commissioners of Income Tax (Appeals), Bathinda for the Assessment Year 2013-14 to 2015-16.

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 it is noticed 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessee may be allowed to be withdrawn.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.

1.

Vijay Kumar Prop. M/s Vijay 633276960091020 Industries, Bathinda

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 DR did not object if the above appeals of the assessee are dismissed as withdrawn.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In view of the above the appeals of the assessee are dismissed as withdrawn.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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