KATHUA CO-OPERATIVE MARKETING SOCIETY,KATHUA vs. INCOME TAX OFFICER WARD, KATUA

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ITA 38/ASR/2019Status: DisposedITAT Amritsar01 July 2022AY 2011-122 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 The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the impugned orders for assessment years 2009-10 and 2011-12. The assessee requested withdrawal of the appeals as the dispute was settled under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeals should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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

Hearing: 27.06.2022Pronounced: 01.07.2022

Both the appeals have been filed by the assessee against the impugned order dated 10.12.2018 passed by the Ld. Commissioner of Income Tax (Appeals)-2, Ludhiana, in respect of the Assessment Years 2009-10 & 2011-12.

2.

At the outset, the ld. AR of the assessee has requested for withdrawal of the appeals vide application dated 24.06.2022 stating therein

2 & 38/Asr/2019 Kathua Coop. Marketing Society Ltd. v. ITO 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 appeals.

5.

In the result, the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 01.07.2022 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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