What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.

The assessee filed an appeal against an order for AY 2010-11. The assessee subsequently sought to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Measage Bawa Gurmukh Singh & Sons vs ITO | ITAT Amritsar 2022

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

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

Hearing: 12.09.2022Pronounced: 13.09.2022

This appeal has been filed by the assessee against the impugned order dated 31.03.2019 passed by the Ld. Commissioner of Income Tax (Appeals)-2, Amritsar, in respect of the Assessment Year 2010-11.

Bawa Gurmukh Singh & Sons v. ITO 2. At the outset, the ld. AR of the assessee has requested for withdrawal of the appeal vide application dated 01.09.2022 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.

The Ld. DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 13.09.2022 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

MEASAGE BAWA GURMUKH SINGH & SONS,AMRITSAR vs. INCOME TAX OFFICER WARD- 4 (1), AMRITSAR

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