SH. GURDEV SINGH RANDHAWA,AMRITSAR. vs. THE INCOME TAX OFFICER, AMRITSAR.

PDF · subscribers
ITA 310/ASR/2016Status: DisposedITAT Amritsar23 September 2020AY 2011-124 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the withdrawal of the appeals as the assessees had availed the Vivad Se Vishwas scheme and obtained certificates from the Income Tax Department.

What were the facts?

Multiple assessees filed appeals against orders of various CIT(A)s. During the hearing, the assessees sought to withdraw their appeals.

What were the issues?

Whether assessees who have opted for the Vivad se Vishwas scheme can withdraw their pending appeals before the tribunal.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Heard together (7 matters)

ITA No. 625 /ASR/2018
ITA No. 371 /ASR/2016
ITA No. 372/ASR/2016
ITA No. 180/ASR/2018
ITA No. 241 /ASR/2018
ITA Nos. 469/ASR/2017
ITA No. 263/ASR/2018

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

PER N.K. SAINI, VICE PRESIDENT :

1.

All these appeals by the different assessees are directed against the separate orders of different Ld. Commissioners of Income Tax (Appeal) at various stations as per following details:

Sl.No. Appeal No. Name of Case CIT(Appeal / s ) Order dt.

1. Shri Gurdev Singh CIT(A)-1, Amritsar 19/02/2016 Randhawa 2. Shri Sukhdev Singh CIT(A), Amritsar 29/08/2018 3. ITA No. 371/ASR/2016 Shri Amrit Lal Jain thru L/H CIT(A)-3, Ludhiana 04/03/2016 4. ITA No. 372/ASR/2016 Shri Tilak Chand Jain thru CIT(A)-3, Ludhiana 04/03/2016 L/H 5. ITA No. 180/ASR/2018 Shri Karnail Singh CIT(A)-1, Jalandhar 25/01/2018 6. ITA No. 241/ASR/2018 Smt. Rajinder Kaur CIT(A)-3, Ludhiana 23/02/2018 7. ITA No. 469/ASR/2017 Smt. Rupinder Kaur CIT(A)-1, Jalandhar 28/04/2017 8. ITA No. 263/ASR/2018 Shri Sarwan Singh Chandi CIT(A)-2, Jalandhar 16/03/2018

2.

In all the above appeals the Ld. Counsels for 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. The details of above said certificates are as under:

Sl.No. Appeal No. Name of Case Certificate No.

1.

Shri Gurdev Singh 414458420230720 Randhawa Dt. 23/07/2020 2. Shri Sukhdev Singh 445847540060820 Dt. 16/08/2020 3. ITA No. 371/ASR/2016 Shri Amrit Lal Jain thru L/H 513358690020920 Dt. 02/09/2020 4. ITA No. 372/ASR/2016 Shri Tilak Chand Jain thru 512771230020920 L/H Dt. 02/09/2020 5. ITA No. 180/ASR/2018 Shri Karnail Singh 475221410190820 Dt. 19/08/2020 6. ITA No. 241/ASR/2018 Smt. Rajinder Kaur 512787520020920 Dt. 02/09/2020 7. ITA No. 469/ASR/2017 Smt. Rupinder Kaur 473015950180820 Dt. 18/08/2020 8. ITA No. 263/ASR/2018 Shri Sarwan Singh Chandi 379444190030720 Dt. 03/07/2020

4.

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

5.

In view of the above the appeals of the assessees are dismissed as withdrawn.

6.

In the result, appeals of the assessees are dismissed.

Order pronounced on 23/09/2020

Recent GST High Court judgments

Search GST case law →