Sh. Subash Chander Gupta (Deceased), Katra. V. The Dy. Commissioner of Income-tax, Jammu

ITA 216/ASR/2012

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3130 (ITAT-AMRITSAR)
• Duration Of Justice: 9 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 23-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 216/Asr/2012 Assessment Year: 2007-08 Sh. Subash Chander Gupta (Deceased), C/o Tridev Maharani Bhaint Bhandar, Katra [PAN: AHJPG 2341N] Vs. Deputy Commissioner of Income Tax, Circle II, Jammu (Appellant) (Respondent) Appellant by : Sh. P. N. Arora, Adv. Respondent by: Sh. S. M. Surendranath, Sr. DR Date of Hearing: 26.04.2022 Date of Pronouncement: 04.05.2022 ORDER Per Dr. M. L. Meena, AM: The appeal has been filed by the assessee against the impugned order dated 20.03.2012, passed by the Ld. Commissioner of Income Tax (Appeals), Jammu, in respect of the Assessment Year 2007-08. 2. At the outset, the ld. AR of the assessee has requested for withdrawal of the appeal vide application dated 12.02.2021 stating that the assessee has opted for the “Vivad Se Vishwas Scheme, 2020”. A ITA No.216/ASR/2012 2 certificate in Form-3 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 assessee and allow to withdraw the appeal with the caveat to revive the appeal. 5. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 04.05.2022. Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member Date: 04.05.2022 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 True Copy By Order