SH. CHURIA RAM,KAITHAL vs. ITO, W-1, KAITHAL

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ITA 214/CHANDI/2019Status: DisposedITAT Chandigarh15 June 2020AY 2007-083 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessees had availed the benefit of the Vivad Se Vishwas Scheme and had furnished the necessary certificates. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessees filed appeals before the ITAT. Subsequently, they opted for the 'Vivad Se Vishwas' scheme and sought to withdraw their appeals. The revenue did not object to the withdrawal.

What were the issues?

Whether the appeals should be dismissed as withdrawn upon the assessees opting for the Vivad Se Vishwas scheme.

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 (4 matters)

ITA NO. 211/Chd/2019
ITA NO. 212/Chd/2019
ITA NO. 213/Chd/2019
ITA NO. 214/Chd/2019

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

आदेश/Order PER N.K. SAINI, VICE PRESIDENT

1.

These are the appeals by different Assessees against the separate orders each dt. 21/01/2019 of Ld. CIT(A), Karnal.

2.

The Ld. Counsel for the Assessee furnished the common application in all these appeals stating therein as under :

Reg: Appeal Nos. ITA 211/Chandi/2019 (Mahavir Singh) ITA 212/Chandi/2019 (Dharam Bir) ITA 213/Chandi/2019 (Karam Vir) ITA 214/Chandi/2019 (Churia Ram)

Sub: Withdrawal of Appeals for the Asstt. Year 2007-08. Sir, W.r.t. above it is submitted that the above appeals are pending before the Hon'ble Court. The assesses have adopted 'Vivad Se Vishwas' scheme and want to withdraw the appeal. Form No. 3 issued by the Pr. CIT, Karnal in case of all assesses have been received and attached herewith. So, you are kindly requested to approve withdrawal of appeals and oblige.

Thanking You,

Your’s Faithfully, Sd/- CA Narender Gupta (AR)

3.

Ld. Counsel for the Assessee also furnished the copies of the certificates in Form No. 3 each dt. 10/06/2020 issued by Pr. CIT, Karnal under section 5(1) of the Direct Tax ‘Vivad Se Vishwas’ Act, 2020.

4.

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 DR did not object if the appeals of the assessees are dismissed as withdrawn.

5.

After considering the contents of the application furnished by the Ld. Counsel for the Assessee and the submissions of the Ld. Sr. DR, it is noticed that the assessees availed the benefit of the immunity scheme under Vivad Se Vishwas Scheme and furnished the aforesaid certificates Form No. 3 as per following details:

Sr. No. Case No. Party Name Certificate No. 1. Mahavir Singh 350061840100620 2. ITA No. 212/Chd/2019 Dharamn Bir 350066480100620 3. ITA No. 213/Chd/2019 Karamvir 350052440100620 4. ITA No. 214/Chd/2019 Churia Ram 350064040100620

6.

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

7.

In the result, appeals of the assessees are dismissed.

(Order pronounced in the open Court on 17/06/2020)

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