SH.ASHOL KUMAR GUPTA, NEW DELHI V. INCOME TAX OFFICER, FEROZPUR

ITA 629/ASR/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8707 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 16-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA No.629/Asr/2018 Assessment Year: 2012-13 Shri Ashok Kumar Gupta S/o Shri Nathu Ram, Inside Bansi Gate, Ferozepur City. Vs The ITO Ferozepur PAN NO: ACMPG2203K Appellant Respondent Assessee by : None(Withdrawal Application) Revenue by : Shri S.M. Surendranath, Sr. DR Date of Hearing : 12/11/2021 Date of Pronouncement : 12/11/2021 Order PER N.K. SAINI, VICE PRESIDENT This is an appeal by the Assessee against the order dt. 24/10/2018 of CIT(A), Bathinda. 2. During the course of hearing none appeared on behalf of the assessee but a withdrawal application has been moved by the Ld. Counsel for the assessee which reads as under: SUB: REG. FILING OF DECLARATION UNDER VIVAD SE VISHWAS SCHEME AND PERMISSION FOR WITHDRAWAL OF APPEAL Sir, The above appeal is filed before your honor on 17/12/2018 (status as per cause list attached). The assessee in this appeal no. ITA 629/ASR/2018 has opted for Vivad Se Vishwas Scheme and the Declaration in the Form 1 & 2 has been filed on 29/12/2020 vide Receipt No. 940492010291220 as per copies of declaration and receipt of successful filing of the declaration are enclosed herewith as attachments. The Form No. 3 determining the amount of tax to be paid issued by the Designated Authority is also enclosed herewith. In view of above, the appeal may please be permitted to be withdrawn subject to the acceptance of the declaration under the Vivad Se Vishwas Scheme. Thanking you, 2 Yours faithfully Ravinder Bajaj 3. In the present case, it is noticed that the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing certificate no.306527490250321, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee is to be dismissed as withdrawn. 4. The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn. 5. In view of the above the appeal of the assessee is dismissed as withdrawn. (Order pronounced in the open Court on 12/11/2021). Sd/- ( N.K. SAINI) VICE PRESIDENT AG Date: 12/11/2021 Copy of the order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, JODHPUR 6. Guard File