DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, JAMMU V. SHRI RAVINDER AGGARWAL, JAMMU

MA 3/ASR/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5144 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 05-01-2020
• Result in Favour of: Assessee
• 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 M. A. No. 03/Asr/2020 (Arising out of ITA No. 410/Asr/2018) Assessment Year: 2014-15 DCIT, Central Circle, Aayakar Bhawan, Income Tax Office, Rail Head Complex, Jammu Vs. Sh. Ravinder Aggarwal H.No. 116, Jullaka Mohalla, Jammu-180001 [PAN: AMXPK 7889C] (Appellant) (Respondent) Appellant by : Sh. Sandeep Vijh, CA Respondent by: Sh. Trilochan Singh PS Khalsa, Sr DR Date of Hearing: 18.02.2022 Date of Pronouncement: 23.02.2022 ORDER Per Anikesh Banerjee, JM: The miscellaneous application was filed by the Revenue against the order of the ITAT dated 04.04.2019 in ITA No. 410/Asr/2018. 2. At the outset, the Ld. DR has requested for withdrawal of this miscellaneous application vide application dated 06.12.2021 stating 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. MA No. 03/Asr/2020 Dy. CIT v. Ravinder Aggarwal 2 3. The Ld. DR has no objection. 4. In view of the above, we accept the request of the Revenue for withdrawal of the miscellaneous application. 5. In the result, the miscellaneous application filed by the Revenue is dismissed as withdrawn. Order pronounced in the open court on 23.02.2022 Sd/- Sd/- (Dr. M. L. Meena) (Anikesh Banerjee) Accountant Member Judicial Member Date: 23.02.2022 *GP/Sr. PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(A), (4) The CIT concerned (5) The Sr. DR, I.T.A.T (6) The Guard File True Copy By Order