SHRIMATI CHANDA GUPTA,JALANDHAR vs. INCOME TAX OFFICER,WARD-4 (2), JALANDHAR

PDF · subscribers
ITA 460/ASR/2018Status: DisposedITAT Amritsar18 April 2022AY 2005-062 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in view of the settlement under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee filed an appeal against an order for Assessment Year 2005-06. The dispute was subsequently settled under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn and dismissed due to settlement under the Vivad Se Vishwas Scheme.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: 18.04.2022Pronounced: 18.04.2022

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

The appeal has been filed by the Assessee against the impugned order dated 17.07.2018, passed by the Ld. Commissioner of Income Tax (Appeals)-2, Jalandhar, in respect of the Assessment Year 2005-06.

2.

The dispute relating to the tax arrears for the assessment year under consideration has been settled 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In the result, the appeal filed by the assessee is dismissed as withdrawn.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 18.04.2022.

More judgments on Section 5(1)

All 1,811 judgments and leading authorities on Section 5(1) →

Recent GST High Court judgments

Search GST case law →