SMT.SAROJ BALA W/O SH. RAJ KUMAR SODHI,HOSHIARPUR vs. INCOME. TAX. OFFICER, DASUYA
What did the Tribunal hold?
The Tribunal noted that the assessee had paid the dues under the Vivad Se Vishvas Scheme and the designated authority had issued Form number 5. The learned DR conceded to the prayer for withdrawal. Therefore, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee later submitted an application stating that the tax dispute was settled under the Vivad Se Vishvas Scheme, 2020. Form number 5 was enclosed as proof of settlement.
What were the issues?
The primary issue was whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishvas Scheme.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
ORDER Per Dr. M. L. Meena, AM:
This appeal has been filed by the Assessee against the impugned order dated 28.09.2018 passed by Ld. Commissioner of Income Tax (Appeals)-1, Jalandhar, in respect of the Assessment Year 2010-11.
The assessee, vide application 22.12.2021 which was received by registry on 24/12/2021, has submitted that tag dispute in this case was settled in Vivad Se Vishvas Scheme 2020, and Form number 5, dated 29.01.2021 to that effect was enclosed. Since, the assessee has paid the dues under Vivad Se Vishvas Scheme and the designated authority has issued Form number 5, on 04.01.2021, the prayer of the assessee for withdrawal of the appeal filed her is justified. 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Accordingly, the appeal filed by the assessee is dismissed as withdrawn.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 02.03.2022
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