M/S SRINAGAR DEVELOPMENT AUTHOURITY,SRINAGAR vs. THE INCOME TAX OFFICER, SRINAGAR

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ITA 77/ASR/2016Status: DisposedITAT Amritsar13 July 2022AY 2011-123 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn by the tribunal.

What were the facts?

The assessee filed appeals against orders of the CIT(Appeals) for AY 2011-12 and 2013-14. The assessee subsequently sought withdrawal of these appeals.

What were the issues?

Whether the assessee's appeals should be withdrawn due to settlement under the Vivad Se Vishwas Scheme, 2020.

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: 11.07.2022Pronounced: 13.07.2022

Heard together (2 matters)

I.T.A. No. 77/Asr/2016
I.T.A. No. 21/Asr/2018

Read from the judgment's own cause title. This page is filed under one of them.

ORDER Per Dr. M. L. Meena, AM:

These appeals have been filed by the Assessee against the impugned order dated 27.04.2015 & 28.06.2017 passed by the Ld. Commissioner of Income Tax (Appeals), Jammu, in respect of the Assessment Years 2011-12 & 2013-14.

2.

At the outset, the ld. AR of the assessee has requested for withdrawal of these appeals vide application dated 24.05.2021 & 15.04.2021 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 assessees for withdrawal of the appeals.

5.

In the result, the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 13.07.2022.

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