SH. NAVNEET KATYAL,S.A.S. NAGAR vs. INCOME TAX OFFICER WARD-2(5), MUKTSAR

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ITA 226/ASR/2019Status: DisposedITAT Amritsar16 February 2022AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's authorized representative requested to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Scheme. The Tribunal allowed the withdrawal.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2012-13. The assessee subsequently opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.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: 16.02.2022Pronounced: 16.02.2022

ORDER Per Anikesh Banerjee, JM:

The appeal was filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), Bathinda, order dated 23.01.2019 related Assessment Year 2012-13.

2.

The Authorized Representative on the petitioner of M/s Surinder Mahajan & Associates, Chartered Accountants filed a letter bearing its Ref. No. SMA: 125/2022/4112 dated 14.02.2022 before the Bench and has requested for withdraw of appeals as the assessee has opted to settle the dispute relating to tax arrears for Navneet Katyal v. ITO assessment year under consideration, under the “Vivad Se Vishwas Scheme, 2020.” The assessee is also filed Form No. 5 which was duly issued by the Pr. Commissioner of Income Tax, Amritsar-1. The Ld. Counsel for the assessee therefore seeks permission to withdraw the appeal.

3.

In view of the aforesaid appeal of the assessee for assessment year 2012-13 is dismissed and stands as withdrawn.

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