SMT. KULDIP KAUR W/ O BALWINDER SINGH,HOSHIARPUR vs. INCOME TAX OFFICER, DASUYA

PDF · subscribers
ITA 146/ASR/2020Status: DisposedITAT Amritsar27 December 2022AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the CIT(A) order for assessment years 2011-12 and 2012-13. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw the appeals due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

For Respondent: Ms. Priyanka Singla, Sr. DR
Hearing: 26.12.2022Pronounced: 27.12.2022

Both the appeals have been filed by the assessee against the impugned order dated 28.05.2019 passed by the Ld. Commissioner of Income Tax (Appeals)-1, Jalandhar, in respect of the Assessment Years 2011-12 & 2012-13.

2 & 147/Asr/2020 Kuldeep Kaur v. ITO 2. At the outset, the ld. AR of the assessee has requested for withdrawal of these appeals vide application dated 31.10.2022 stating therein that the assessee has settled the dispute relating to the tax arrears for the assessment year under consideration under the “Vivad Se Vishwas Scheme, 2020”. A certificate to this effect under Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

3.

The Ld. DR has no objection.

4.

In view of the above, we accept the request of the assessees for withdrawal of the appeals.

5.

In the result, the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 27.12.2022 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr/PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →