What did the Tribunal hold?

The Tribunal noted that the assessee had paid the dues under the Vivad Se Vishvas Scheme. The learned DR had no objection to the withdrawal of the appeal.

The assessee filed an appeal against an order of the CIT(A) for AY 2011-12. The assessee later paid dues under the Vivad Se Vishvas Scheme, and a certificate was issued.

What were the issues?

The primary issue was the withdrawal of the appeal due to the settlement of dues under the Vivad Se Vishvas Scheme.

M/S Centre for Sustainable… vs CIT(A) | ITAT Amritsar 2022

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE

For Appellant: CA &

Hearing: 03.03.2022Pronounced: 03.03.2022

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

This appeal has been filed by the Assessee against the impugned order dated 20.01.2017 passed by Ld. Commissioner of Income Tax (Appeals), J&K, Jammu, in respect of the Assessment Year 2011-12.

At the outset, the learned counsel for the assessee, has submitted that the assessee has paid the dues under Vivad Se Vishvas Scheme and the designated authority has issued certificate in Form number 5, on Assessment Year: 2011-12 30.11.2021 accordingly. Therefore, it was prayed for withdrawal of the appeal filed by the assessee. The learned DR has fairly conceded and has no objection for the same.

Accordingly, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 03.03.2022 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member Doc* Date: 03.03.2022 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

M/S CENTRE FOR SUSTAINABLE DEVELOPMENT AND FOOD SECURITY,LEH vs. COMMISSIONER OF INCOME TAX (APPEALS), JAMMU

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments