M/S KWALITY PHARMACEUTICALS P.LTD,AMRITSAR. vs. THE DY COMMISSIONER OF INCOME TAX, AMRITSAR.

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ITA 587/ASR/2016Status: DisposedITAT Amritsar14 August 2020AY 2012-135 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 the Income Tax Department had issued the relevant certificates.

What were the facts?

Multiple assessees filed appeals before the ITAT. During the hearing, the assessees' representatives submitted applications for withdrawal of these appeals.

What were the issues?

Whether appeals can be withdrawn if the assessee has opted for the Vivad se Vishwas scheme and obtained the necessary certificates.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Heard together (10 matters)

ITA No. 364/ASR/2018
ITA No. 567/ASR/2018
ITA No. 397/ASR/2018
ITA No. 121/ASR/2019
ITA No. 122/ASR/2019
ITA No. 119/ASR/2019
ITA No. 504/ASR/2018
ITA No. 506/ASR/2018
ITA No. 279/ASR/2019
ITA No. 466/ASR/2018

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

आदेश/Order आदेश आदेश आदेश

PER N.K. SAINI, VICE PRESIDENT :

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.

M/s Kwality CIT(A)-2, Amritsar 28/09/2016 Pharmaceuticals P. Ltd.

2. Sh. Gurmit Singh CIT(A)-1, Jalandhar 31/03/2018 3. ITA No. 567/ASR/2018 Sh. Gurmit Singh CIT(A)-1, Jalandhar 28/09/2018 4. ITA No. 397/ASR/2018 Smt. Promila Rani CIT(A)-3, Ludhiana 05/04/2018 5. ITA No. 121/ASR/2019 Smt. Promila Rani CIT(A)-3, Ludhiana 05/11/2018 6. ITA No. 122/ASR/2019 Smt. Promila Rani CIT(A)-3, Ludhiana 04/09/2018 7. ITA No. 119/ASR/2019 Sh. Varinder Kumar CIT(A)-3, Ludhiana 04/09/2018 8. ITA No. 504/ASR/2018 The Faridkot Co-op Sugar CIT(A)-

1. 1. Bathinda 17/08/2018 Mills, Ltd.

9. ITA No. 506/ASR/2018 Sh. Ashok Kumar S/o Ranjit CIT(A)-1, Bathinda 16/08/2018 Singh 10. ITA No. 279/ASR/2019 Dr. Manvir Gupta Pr. CIT, Punjab 27/03/2019 11. ITA No. 466/ASR/2018 New Kissan Flour Mill CIT(A)-5, Ludhiana 17/07/2018

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. M/s Kwality 401117720160720 Pharmaceuticals P. Ltd. 2. Sh. Gurmit Singh 421111080270720 3. ITA No. 567/ASR/2018 Sh. Gurmit Singh 421111080270720 4. ITA No. 397/ASR/2018 Smt. Promila Rani 414278940230720 5. ITA No. 121/ASR/2019 Smt. Promila Rani 421689940270720 6. ITA No. 122/ASR/2019 Smt. Promila Rani 421699170270720

7.

ITA No. 119/ASR/2019 Sh. Varinder Kumar 414546960230720 8. The Faridkot Co-op Sugar 359564880190620 Mills, Ltd. 9. ITA No. 506/ASR/2018 Sh. Ashok Kumar S/o Ranjit 351652650110620 Singh 10. ITA No. 279/ASR/2019 Dr. Manvir Gupta 365610490240620 11. ITA No. 466/ASR/2018 New Kissan Flour Mill 337340090120520

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 25/08/2020

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