SHRI ABDUL RASID SOFI,ANANTNAG vs. INCOME TAX OFFICER, ANANTNAG

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ITA 1/ASR/2021Status: DisposedITAT Amritsar24 August 20222 pages
AI SummaryWithdrawn

What did the Tribunal hold?

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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2007-08. The assessee subsequently requested withdrawal of the appeal.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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

Hearing: 23.08.2022Pronounced: 24.08.2022

This appeal has been filed by the assessee against the impugned order dated 09.03.2018 passed by the Ld. Commissioner of Income Tax (Appeals)-2, Amritsar (Camp at Jammu), in respect of the Assessment Year 2007-08.

2 Abdul Rashid Sofi v. ITO 2. At the outset, the ld. AR of the assessee has requested for withdrawal of the appeal vide application dated 23.08.2022 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 assessee for withdrawal of the appeal.

5.

In the result, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 24.08.2022 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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