SHRI SITA RAM MAHAJAN,PATHANKOT vs. INCOME TAX OFFICER WARD- 6 (3), PATHANKOT

PDF · subscribers
ITA 602/ASR/2019Status: DisposedITAT Amritsar02 March 2022AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested withdrawal of the appeal due to settlement under the Vivad Se Vishvas Scheme. The Revenue did not object to this request.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2015-16. The assessee later paid dues under the Vivad Se Vishvas Scheme and obtained Form No. 5.

What were the issues?

Whether the appeal should be withdrawn as the assessee has settled the dispute under the Vivad Se Vishvas Scheme.

Which sections of the Income-tax Act were involved?

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

Hearing: 01.03.2022Pronounced: 02.03.2022

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

This appeal has been filed by the Assessee against the impugned order dated 12.07.2019 passed by Ld. Commissioner of Income Tax (Appeals)-2, Amritsar, in respect of the Assessment Year 2015-16.

2.

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 Form number 5, on 04.01.2021. Therefore, it was prayed for withdrawal of the appeal filed by the Assessment Year: 2015-16 assessee. The learned DR has fairly conceded and has no objection for the same.

3.

Accordingly, the appeal filed by the assessee is dismissed as withdrawn.

Order pronounced in the open court on 02.03.2022

Recent GST High Court judgments

Search GST case law →