KATHUA CO-OPERATIVE MARKETING SOCIETY, KATHUA V. INCOME TAX OFFICER WARD, KATUA

ITA 38/ASR/2019

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 1532 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 20-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANPREET SINGH DUGGAL

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. Nos. 37 & 38/Asr/2019 Assessment Years: 2009-10 & 2011-12 Kathua Coop. Marketing Society Ltd., Shaheedi Chowk, Kathua [PAN: AAAAK 8663J] Vs. ITO Ward, Kathua (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Manpreet Singh Duggal, Sr. DR Date of Hearing: 27.06.2022 Date of Pronouncement: 01.07.2022 ORDER Per Dr. M. L. Meena, AM: Both the appeals have been filed by the assessee against the impugned order dated 10.12.2018 passed by the Ld. Commissioner of Income Tax (Appeals)-2, Ludhiana, in respect of the Assessment Years 2009-10 & 2011-12. 2. At the outset, the ld. AR of the assessee has requested for withdrawal of the appeals vide application dated 24.06.2022 stating therein ITA Nos. 37 & 38/Asr/2019 Kathua Coop. Marketing Society Ltd. v. ITO 2 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 assessee 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 In the result, the appeals filed by the assessee are dismissed as withdrawn.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 01.07.2022 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr/PS* 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