SHRI HARISH GARG,BATHINDA vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE-I, BATHINDA

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ITA 513/ASR/2018Status: DisposedITAT Amritsar25 February 2022AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. This was based on the assessee settling the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed appeals against orders of the CIT(A) for assessment years 2006-07 and 2014-15. The assessee sought withdrawal of these appeals.

What were the issues?

The primary issue was whether the appeals could be withdrawn due to settlement under the Vivad Se Vishwas Scheme. The assessee had settled the tax arrears for the assessment years in question.

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: 23.02.2022Pronounced: 25.02.2022

Heard together (3 matters)

I.T.A. No. 291/Asr/2018
I.T.A. No. 514/Asr/2018
I.T.A. No. 513/Asr/2018

Read from the judgment's own cause title. This page is filed under one of them.

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

These appeals have been filed by the Assessee against the impugned order dated 23.03.2018, 28.08.2018 & 14.08.2018 passed by Ld. Commissioner of Income Tax (Appeals), Bathinda, in respect of the Assessment Years 2006-07 & 2014-15.

2.

At the outset, the ld. AR of the assessee has requested for withdrawal of these appeals vide application dated 19.02.2022 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In the result, the appeals filed by the assessees are dismissed as withdrawn.

Order pronounced in the open court on 25.02.2022 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member Date: 25.02.2022 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

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