EPICURE MARKETING. PRIVATE. PTD,MOGA vs. INCOME TAX OFFICER WARD -1, MOGA

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ITA 73/ASR/2019Status: DisposedITAT Amritsar10 November 2020AY 2009-104 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessees' appeals to be dismissed as withdrawn. This was based on the assessees having availed the Vivad Se Vishwas scheme and received Form No. 3/5 from the Income Tax Department.

What were the facts?

Several ITAT appeals were filed by various assessees. The assessees subsequently filed applications for withdrawal of their appeals.

What were the issues?

Whether appeals can be withdrawn by assessees who have opted for the Vivad Se Vishwas scheme.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: 10/11/2020Pronounced: 10/11/2020

Heard together (5 matters)

I.T.A. No. 654/ASR/2018
I.T.A. No. 73/ASR/2019
I.T.A. No. 83/ASR/2018
I.T.A. No. 302/ASR/2018
I.T.A. No. 44/ASR/2020

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 Torrent CIT(A)-1, Jalandhar 25/10/2018 654/ASR/2018 Roofing System, Una

2. In Epicure CIT(A)-3, Ludhiana 24/12/2018 73/ASR/2019 Marketing Private Ltd., Moga

3. In Arora Metal CIT(A)-1, Jalandhar 27/12/2017 83/ASR/2018 Works, Jalandhar

4. In ITA No. Smt. Brij Bala CIT(A)-1, Jalandhar 27/03/2018 302/ASR/2018 Goel, Hoshiarpur

5. In ITA No. Sh. Harpreet CIT(A)-1, Jalandhar 29/11/2019 44/ASR/2020 Singh Sidhu, Jalandhar

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 dismissed as withdrawn. The details of above said certificates are as under:

SI No. Appeal No. Name of Case Certificate No.

1.

In Torrent Roofing 6783 8446 0271 020 Dt. 27.10.2020 654/ASR/2018 System, Una 2. In ITA No. M/s Epicure Marketing 6630 1050 0201 020 Dt. 20.10.2020 73/ASR/2019 Private Ltd., Moga 3. In ITA No. M/s Arora Metal Works, 3982 1704 0150 720 Dt. 15.07.2020 83/ASR/2018 Jalandhar 4. In ITA No. Smt. Brij Bala Goel, 6784 0224 0271 020 Dt. 27.10.2020 302/ASR/2018 Hoshiarpur 5. In ITA No. Sh. Harpreet Singh 6956 2485 0031 120 Dt. 03.11.2020 44/ASR/2020 Sidhu, Jalandhar

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 10/11/2020

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