SRI ASHAD IMAM,PURNIA vs. ITO, WARD-3(1), PURNIA

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ITA 351/PAT/2018Status: HeardITAT Patna10 June 2022AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the assessees' request for withdrawal of appeals due to their participation in the Vivad Se Vishwas Scheme. The Revenue did not object to this request.

What were the facts?

The assessees opted for the Vivad Se Vishwas Scheme, 2020, and paid the taxes due under the scheme. They subsequently filed applications for withdrawal of their pending appeals before the tribunal.

What were the issues?

Whether the appeals should be withdrawn as the assessees have settled their tax dues under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA ‘DB’ BENCH AT KOLKATA

Before: SRI SANJAY GARG & SRI MANISH BORAD

order : June 10th, 2022 ORDER Per Bench: The captioned appeals filed by the assessee pertaining to the Assessment Year (in short “AY”) 2012-13 are directed against separate orders passed u/s 250(6) of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax (Appeals), Bhagalpur [in short ld. “CIT(A)”] dated 02.11.2018.

2.

The ld. Counsel for the assessee has submitted that the assessees are availing the “Vivad Se Vishwas Scheme” and has I.T.A. Nos.: 351 & 352/Pat/2018 Assessment Year: 2012-13 Sri Ashad Imam & Shabana Parween. filed applications in this regard dated 09.06.2022. Tax payable as per this scheme in the case of the assessees stood paid and Form No.-5 has been issued for the full and final settlement of tax arrears. Thus, ld. Counsel for the assessee requested for withdrawing the instant appeals.

3.

Per contra, ld. D/R did not have any objection to this request of ld. Counsel for the assessee.

4.

We have heard rival contentions and perused the records placed before us. We have gone through the facts narrated by the ld. Counsel for the assessee stated herein above and find that the assessees have opted under the Vivad Se Vishwas Scheme, 2020 and paid taxes thereon, on the demands raised by the ld. AO in the assessment proceedings carried out subsequent to the passing of the impugned order, and have, thus, requested to withdraw the instant appeals. We, therefore, considering the facts of the case and the requests made at the behest of the assessees, dismiss these appeals as withdrawn.

5.

In the result, the appeals of the assessees are dismissed as withdrawn. Kolkata, the 10th June, 2022. Sd/- Sd/- [Sanjay Garg] [Manish Borad] Judicial Member Accountant Member Dated: 10.06.2022 Bidhan (P.S.) .: 351 & 352/Pat/2018 Assessment Year: 2012-13 Sri Ashad Imam & Shabana Parween. Copy of the order forwarded to:

1.

1. 1. Sri Ashad Imam, Naya Tola, Line Bazar, Purnia-854 301 & Manish Rastogi (Advocate), L-207, 208, Dumraon Place, Fraser Road, Patna-800 001.

2. Shabana Parween, Naya Tola, Line Bazar, Purnia-854 30 & Manish Rastogi (Advocate), L-207, 208, Dumraon Place, Fraser Road, Patna-800 001.

3. ITO, Ward-3(1), Purnea. 4. CIT(A), Bhagalpur. 5. CIT- 6. CIT(DR), Patna Bench, Patna.

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