HARISH GARG,BATHINDA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BATHINDA

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ITA 174/ASR/2017Status: DisposedITAT Amritsar19 April 2022AY 2007-082 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 The appeals were dismissed as withdrawn.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 2006-07 and 2007-08. The assessee subsequently requested withdrawal of these appeals.

What were the issues?

The primary issue was whether the appeals should be withdrawn due to settlement under the Vivad Se Vishwas Scheme. The assessee sought to withdraw the appeals based on this settlement.

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: 19.04.2022Pronounced: 19.04.2022

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

These appeals have been filed by the Assessee against the impugned order dated 28.03.2016 & 27.01.2017, passed by Ld. Commissioner of Income Tax (Appeals), Bathinda, in respect of the Assessment Years 2006-07 & 2007-08.

2.

At the outset, the ld. AR of the assessee has requested for withdrawal of these appeals vide application dated 15.04.2022 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 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In the result, the appeals filed by the assessee are dismissed as withdrawn.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 19.04.2022.

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