NISAR AHMAD,VARANASI vs. ITO, WARD - 3(3), CHANDAULI

PDF · subscribers
ITA 58/VNS/2019Status: DisposedITAT Varanasi23 March 2022AY 2010-20112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted the assessee's payment of tax as determined under the Vivad Se Vishwas Scheme and the acceptance of the declaration by the designated authority. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for assessment year 2010-11. The assessee later applied to withdraw the appeal due to settlement of the tax dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal should be dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Vivad Se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CIRCUIT BENCH, VARANASI

Before: SHRI.VIJAY PAL RAO & SHRI RAMIT KOCHAR

Hearing: 23.03.2022Pronounced: 23.03.2022

SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 5.12.2018 of CIT(A), Varanasi for the assessment year 2010-11. The assessee has filed an application dated 21.02.2022 for withdrawal of the present appeal in view of the settlement of the tax dispute under Vivad Se Vishwas Scheme, 2020. The assessee has also filed a copy of Form Nos. 3 and 5 alongwith the copy of challan for payment of tax due as determined under Form No. 3.

2.

The learned DR has raised no objection if the present appeal of the assessee is dismissed as withdrawn. On perusal of Form No. 3, we note that the designated authority has determined the due tax of Rs. 1,53,157/- to be paid on or before 30.4.2021. Thereafter, the assessee paid the said amount of tax vide challan dated 9.4.2021. Thus, it is clear that the assessee has paid the tax demand as determined under Form No. 3 issued by the Designated Authority. Thereafter, Form No. 5 dated 16.11.2021 has been issued by the designated authority Nisar Ahmed whereby the declaration of the assessee to settle the tax dispute for the assessment year 2010-11 is accepted. Accordingly, in the facts and circumstances of the case, the present appeal of the assessee is allowed to be withdrawn and consequentially the same is dismissed being withdrawn pursuant to the settlement of the tax dispute under Vivad Se Vishwas Scheme, 2020.

3.

In the result, the appeal of the assessee is dismissed being withdrawn pursuant to the settlement of tax dispute under Vivad Se Vishwas Scheme, 2020. Order pronounced in the open Court after conclusion of hearing on 23.03.2022. The order is reduced in writing as signed on 24.03.2022.

Latest GST High Court judgments

Search GST case law →