LATE SHRI BALKAR SINGH THROUGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, JALANDHAR

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ITA 606/ASR/2019Status: DisposedITAT Amritsar23 February 2022AY 2015-162 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeals. The appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against the CIT(A) order for AY 2014-15 and 2015-16. The assessee requested withdrawal of these appeals.

What were the issues?

The primary issue was the assessee's request to withdraw appeals 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: 21.02.2022Pronounced: 23.02.2022

ORDER Per Dr. M. L. Meena, AM: These appeals have been filed by the Assessee against the impugned order dated 20.06.2019, passed by Ld. Commissioner of Income Tax (Appeals)-1, Jalandhar, in respect of the Assessment Years 2014-15 & 2015-16.

2.

At the outset, the ld. AR of the assessee has requested for withdrawal of these appeals vide application dated 14.02.2022 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In the result, the appeals filed by the assessee are dismissed as withdrawn.

Order pronounced in the open court on 23.02.2022.

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