ATLANTIC POWER PRIVATE LIMITED, HOSIARPUR V. DY. COMMISSIONER. OF INCOME -TAX HOSIAR PUR. CIRCLE, HOSIARPUR

ITA 148/ASR/2019

AI Insights

The case involves Atlantic Power Pvt. Ltd., the appellant, who filed an appeal against the order of the Commissioner of Income Tax (Appeals)-1, Jalandhar, concerning the assessment year 2013-14. The appellant decided to withdraw the appeal as they opted for the Direct Tax Vivad se Vishwas Scheme, a scheme aimed at resolving pending tax disputes. The withdrawal was formally communicated through a letter dated 17.02.2023, and the necessary forms were submitted and acknowledged by the relevant tax authorities. The Departmental Representative did not object to the withdrawal, leading to the dismissal of the appeal as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114393 (ITAT-AMRITSAR)
• Duration Of Justice: 4 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-02-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 25-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 148/Asr/2019 Assessment Year: 2013-14 Atlantic Power Pvt. Ltd., Vill. Unchi Bassi PO Terkiana, Teh. Dasuya Distt. Hoshiarpur-146001, Punjab [PAN: AAHCA 8867F] (Appellant) V. Deputy Commissioner of Income Tax, Hoshiarpur Circle, Hoshiarpur (Respondent) Appellant by: None Respondent by: Sh. Ravinder Mittal, Sr. DR Date of Hearing: 20.02.2023 Date of Pronouncement: 28.02.2023 ORDER Per Dr. M. L. Meena, AM: The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-1, Jalandhar dated 21.12.2018, in respect of AY 2013-14. ITA No. 148/Asr/2019 Atlantic Power Pvt. Ltd. v. Dy.CIT 2 2. The appellant assessee vide letter dated 17.02.2023 for the withdrawal of appeal in respect of assessment year 2013-14 as it has opted the Direct Tax Vivad se Vishwas Scheme though Form No. 1 and Form No. 2 dated 29.01.2021. He further stated that he has received Form No. 3 under the Direct Tax Vivad se Vishwas Scheme from the office of the Pr. CIT, Jalandhar-1. 3. The Ld. D.R. has no objection to the request of the assessee for withdrawal of the subject appeal. 4. Accordingly, the Ld. Counsel is allowed to withdraw the appeal. 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 28.02.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr./P.S.* Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order