ACIT, CENTRAL CIRCLE-3, PATNA vs. NITIN KISHOREPURIA, PATNA

PDF · subscribers
ITA 166/PAT/2019Status: HeardITAT Patna20 July 2022AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had complied with the requirements of the Vivad Se Vishwas Scheme. Consequently, the appeals filed by the Revenue were dismissed as withdrawn.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) for assessment years 2014-15 and 2015-16. The assessee informed the tribunal that the appeals have been settled under the Direct Tax Vivad Se Vishwas Act, 2020.

What were the issues?

Whether the appeals filed by the Revenue should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Act, 2020.

Which sections of the Income-tax Act were involved?

Section 5(2),Section 6

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA

Before: SHRI MANISH BORAD, HON’BLE & SHRI SONJOY SARMA, HON’BLE

For Appellant: Shri Shubham Khandelia, AR
For Respondent: Shri Sanjay Mukherjee, CIT
Hearing: 19.07.2022Pronounced: 20.07.2022

O R D E R PER SONJOY SARMA, JM: These appeals filed by the revenue are directed against the order of ld. Commissioner of Income Tax (Appeals)-3, Patna both dated 22.03.2019.

2.

In this case, Shri Nitin Kishorepuria, Authorised Representative of the assessee has moved an application informing us that the appeals have been settled under the Direct Tax Vivad Se Vishwas Act, 2020. The assessee has duly filed the copy of the certificate in Form 5 for full and final settlement of tax arrear under section 5(2) read with section 6 of the Direct Tax Vivad Se Vishwas Act, 2020.

4.

Keeping in view these facts and circumstances of the case including especially the fact that the assessee has duly complied with the necessary requirements under Vivad Se Vishwas Scheme, 2020, the permission as sought by the assessee is granted and these appeals of the revenue are dismissed as withdrawn.

5.

In the result, both the appeals of the revenue are dismissed as withdrawn. Order pronounced in the open court on 20.07.2022.

More judgments on Section 5(2)

All 430 judgments and leading authorities on Section 5(2) →

Recent GST High Court judgments

Search GST case law →