SHRI TAJINDER PAL SINGH,HOSHIARPUR vs. INCOME TAX OFFICER WARD-4, HOSHIARPUR

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ITA 111/ASR/2020Status: DisposedITAT Amritsar10 November 2020AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee availing the Vivad se Vishwas scheme and the department issuing a certificate in response.

What were the facts?

The assessee filed an appeal before the ITAT after their appeal was dismissed by the CIT(A). The assessee had opted for the Vivad se Vishwas scheme.

What were the issues?

Whether the assessee's appeal should be withdrawn due to opting for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 5(1)

AI-generated summary — verify with the full judgment below

आदेश आदेश/Order आदेश आदेश PER N.K. SAINI, VICE PRESIDENT The present appeal is filed by the Assessee against the order dt. 29/09/2018 of the Ld. CIT(A)-1, Jalandhar.

2.

The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:

1.

Sub: WITHDRAWAL OF APPEAL IN THE CASE OF TAJINDER PAL SINGH, VPO KOT FATUHI, DISTT. HOSHIARPUR FOR THE ASSTT. YEAR 2010- PAN:BLDPS4342A In connection with above it is submitted that assessment in the case of assessee was completed u/s 143(3) r.w.s 147 of the I.T. Act, 1961. Assessee preferred an appeal before the Worthy CIT(A)-1, Jalandhar, wherein the appeal was dismissed, thereafter assessee further preferred appeal before your good self vide receipt dated 18/03/2020.

Sir, it is submitted that assessee have opted for Scheme under Vivad se Vishwas Act, 2020, copy of Form No.-3 is enclosed herewith. It is therefore requested that appeal filed may kindly be treated as withdrawn.

Thanking you,

Yours faithfully Sd/- (Ashray Sarna) Counsel for the assessee

3.

During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing Certificate No. 695724160031120, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

4.

The Ld. Sr. DR did not object if appeal of the assessee is dismissed as withdrawn.

5.

In view of the above the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. 6.

(Order pronounced in the open Court on 10/11/2020)

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