SHRI VARINDER SINGH BAINS,HOSHIARPUR vs. INCOME TAX OFFICER, WARD-4, HOSHIARPUR

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ITA 569/ASR/2018Status: DisposedITAT Amritsar23 September 2020AY 2010-115 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 received Form No. 3/5 from the Income Tax Department.

What were the facts?

Several assessees filed appeals before the ITAT. During the hearing, the assessees' representatives requested to withdraw these appeals.

What were the issues?

Whether appeals can be withdrawn if the assessee has opted for the Vivad Se Vishwas scheme.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: 23/09/2020Pronounced: 23/09/2020

Heard together (5 matters)

I.T.A. No. 349/Asr/2018
I.T.A. No. 357/Asr/2018
I.T.A. No. 569/Asr/2018
I.T.A. No. 06/Asr/2019
I.T.A. No. 336/Asr/2019

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 CIT(Appeal/s) Order dt. Case 1. In ITA No. Mr. Rajiv Kumar CIT(A), Bathinda 08/03/2018 349/Asr/2018 Khanna 2. In ITA No. Sh. Gagan Arora CIT(A)-1, Jalandhar 27/03/2018 357/Asr/2018 (HUF) 3. In ITA No. Sh.Varinder CIT(A)-1, Jalandhar 30/08/2018 569/Asr/2018 Singh Bains 4. In ITA No. Smt. Kulwinder CIT(A)-1, Jalandhar 22/11/2018 06/Asr/2019 Kaur 5. In The Bathinda CIT(A), Bathinda 07/02/2019 336/Asr/2019 Distt. Co-op. Milk P. U. Ltd. 6-7. In ITA Nos. 45 & Sh. Harpreet CIT(A)-1, Jalandhar 29/11/2019 46/Asr/2020 Singh Siddhu

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. The details of above said certificates are as under:

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

1.

In ITA No. Mr. Rajiv Kumar Khanna 446080390060820 349/Asr/2018 Dt. 06.08.2020 2. In ITA No. Sh. Gagan Arora (HUF) 473041200180820 357/Asr/2018 Dt. 18.08.2020 3. In ITA No. Sh.Varinder Singh Bains 475367720190820 569/Asr/2018 Dt. 19.08,2020 4. In ITA No. Smt. Kulwinder Kaur 388466530090720 06/Asr/2019 Dt. 09.07.2020 5. In The Bathinda Distt. 445834820060820 336/Asr/2019 Co-op. Milk P. U. Ltd. Dt. 06.08.2020 6-7. In ITA Nos. 45 & Sh. Harpreet Singh Siddhu 474679820190820 46/Asr/2020 Dt. 19.08.2020

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 23/09/2020

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