Sh. Shiv Raj Singh Bawa, Amritsar. V. The Income Tax Officer, Amritsar.

MA 29/ASR/2019

AI Insights

The case involves Sh. Shiv Raj Singh Bawa, the appellant, who filed a Miscellaneous Application against a previous ITAT order related to tax arrears for the Assessment Year 2012-13. The dispute was settled under the 'Vivad Se Vishwas Scheme, 2020', a government initiative aimed at resolving pending tax disputes. The appellant submitted a certificate in Form 5, confirming the settlement. The respondent, Income Tax Officer, Ward-4(5), Amritsar, did not object to the withdrawal of the application. Consequently, the ITAT accepted the withdrawal and dismissed the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114448 (ITAT-AMRITSAR)
• Duration Of Justice: 4 year(s) 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-09-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 25-07-2019
• Laws Referred To: Direct Tax Vivad Se Vishwas Act, 2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 6; 2

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 M. A. No. 29/Asr/2019 (Arising out of ITA No. 407/Asr/2016) Assessment Year: 2012-13 Sh. Shiv Raj Singh Bawa, C/o Bawa Steel, G. T. Road, Amritsar [PAN: AGLPB 1944K] Vs. Income Tax Officer, Ward-4(5), Amritsar (Appellant) (Respondent) Appellant by : Sh. J. S. Bhasin, Adv. Respondent by: Sh. Yashender Garg, Sr. DR Date of Hearing: 18.09.2023 Date of Pronouncement: 21.09.2023 ORDER Per Dr. M. L. Meena, AM: This Miscellaneous Application has been filed by the assessee against the order of the ITAT dated 30.01.2019 in ITA No. 407/Asr/2016 in respect of Assessment Year 2012-13. MA No. 29/Asr/2019 Shiv Raj Singh Bawal v. ITO 2 2. At the outset, it is stated vide application dated 18.09.2013 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 in Form 5 under sub- section 2 to section 5 r.w.s. 6 of the 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 Miscellaneous Application. 5. In the result, the Miscellaneous Application filed by the assessee is dismissed as withdrawn. Order pronounced in the open court on 21.09.2023 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