LATE SHRI BALKAR SINGH THROUGH, JALANDHAR V. DEPUTY COMMISSIONER OF INCOME TAXCIRCLE-II, JALANDHAR

ITA 605/ASR/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8266 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 15-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATBIR SINGH

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. 605 & 606/Asr/2019 Assessment Years: 2014-15 & 2015-16 Late Sh. Balkar Singh through, legal heir Sh. Gobind Manmohan Singh Bal C/o M/s Jeevan Petroleum Suchi Pind, Bye Pass, Jalandhar [PAN: AVCPS 8790C] Vs. Dy. Commissioner of Income Tax, Circle-II, Jalandhar (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Satbir Singh, Sr. DR Date of Hearing: 21.02.2022 Date of Pronouncement: 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 ITA Nos.605&606/ASR/2019 2 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 In the result, the appeals filed by the assessee are dismissed as withdrawn.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. Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member Date: 23.02.2022 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