SHRIMATI PROMILA RANI W/O SHRI VARINDER KUMAR,MOGA vs. INCOME TAX OFFICER WARD-2, MOGA

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ITA 55/ASR/2020Status: DisposedITAT Amritsar22 September 2022AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeals. The withdrawal was based on the settlement of tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed appeals against orders of the CIT(Appeals) for assessment years 2008-09 and 2009-10. The assessee sought withdrawal of the appeals.

What were the issues?

The primary issue was whether the appeals should be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020

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. Amanpreet Kaur, Sr. DR
Hearing: 21.09.2022Pronounced: 22.09.2022

Both the appeals have been filed by the assessee against the impugned order dated 21.10.2019 & 30.10.2019 passed by the Ld. Commissioner of Income Tax (Appeals)-3, Ludhiana, in respect of the Assessment Years 2008-09 & 2009-10. withdrawal of the appeals vide application dated 19.09.2022 stating therein that the assessee has settled the dispute relating to the tax arrears for the assessment years 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In the result, both the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 22.09.2022 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

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