SHRI SUKHDEV SINGH PROP KARNAIL SINGH SUKHDEV SINGH,AMRITSAR vs. INCOME TAX OFFICER WARD-3 (4), AMRITSAR

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ITA 106/ASR/2020Status: DisposedITAT Amritsar20 December 2022AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had availed the Vivad se Vishwas scheme and received a certificate. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed under section 271B of the Income Tax Act. The assessee later applied to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal due to the assessee opting for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 271B,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

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

Hearing: 12.12.2022Pronounced: 20.12.2022

ORDER Per:Anikesh Banerjee, JM:

The instant appeal of the assessee is directed against the order of the ld.

Commissioner of Income Tax (Appeals)-1,Amritsar, [in brevity the ‘CIT (A)’] bearing appeal No.CIT(A)-1/10049/2019-20, date of order 31.01.2020, the order passed u/s 250 (6) of the Income Tax Act 1961, [in brevity the Act] for A.Y. 2011- 12.The impugned order was emanated from the order of the ld. Income Tax Officer Ward-3 (4), Amritsar,(in brevity the AO) order passed u/s 271Bof the Act, date of order 29.05.2019.

2.

The Ld. Counsel for the assessee submitted an application dated 09/11/2022, stating that the assessee has availed the immunity scheme i.e; Vivad Se Vishwas 2020, and the Income Tax Department had issued Form 5 bearing Certificate No. 124603350070121, to the assessee under section 5(2) of the Direct Tax Vivad se Vishwas Act, 2020. Therefore, the appeal of the assessee may be allowed to be withdrawn.

3.

The Ld. Sr. DR has accepted the Form-5 under VSVS& has allowed the appeal of the assessee is dismissed as withdrawn.

4.

In view of the above the appeal of the assessee is dismissed as withdrawn. In the result, the appeal filed by the assessee bearing 5. is dismissed as withdrawn.

Order pronounced in the open court on 20.12.2022

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