ASSISTANT CONTROLLER CIVIL SURGEON,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

PDF · subscribers
ITA 607/ASR/2019Status: DisposedITAT Amritsar21 September 2020AY 2017-182 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee wished to withdraw the appeal. The Revenue did not object to the withdrawal. Therefore, the tribunal dismissed the appeal as withdrawn.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee moved an application to withdraw the appeal. The assessee sought withdrawal in pursuance of the Vivad se Vishwas Rules, 2020.

What were the issues?

The primary issue was whether the assessee's application for withdrawal of the appeal should be granted. The assessee sought to withdraw the appeal under the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Vivad se Vishwas Rules, 2020

AI-generated summary — verify with the full judgment below

आदेश आदेश/Order आदेश आदेश PER N.K. SAINI, VICE PRESIDENT This is an appeal by the Assessee against the order dt. 25/08/2019 of Ld. CIT(A)-1, Jalandhar.

2.

During the course of hearing it is noticed that the Assessee had moved an application dt. 18/09/2020 for withdrawal of this appeal stating therein as under:

1.

Appellant named above, hereby moves to voluntarily withdraw the appeal mentioned above in pursuance of Approval Received in Form No. 3 under Vivad Se Vishwas Rules, 2020, from CIT-TDS, Ludhiana vide Acknowledgement No. 363118340220620 dated 22.06.2020. Appellant is clear about the legal effects and consequences of this voluntary withdrawal of this appeal, including that Appellant cannot hereafter seek to reinstate this appeal and that any issues that were or could have been brought in this appeal are forever waived. Dated this 18m day of September 2020 Sd/- Signed Signed (Authorised representative, if any) (Appellant) Name: Name: Pawan Kumar Designation: Desig. Asstt. Civil Surgeon

3.

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 DR did not object if appeal of the assessee is dismissed as withdrawn.

4.

In view of the above the appeal of the assessee is dismissed as withdrawn.

5.

In the result, appeal of the assessee is dismissed.

Recent GST High Court judgments

Search GST case law →