SHRI RAJBIR SINGH WALIA,CHANDIGARH vs. DCIT,CIRCLE-1|(1), CHANDIGARH

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ITA 39/CHANDI/2020Status: DisposedITAT Chandigarh27 October 2021AY 2011-122 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee requested withdrawal of the appeal as the dispute was settled under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Scheme, 2020, and paid the determined liability.

What were the issues?

Whether the appeal should be withdrawn as the assessee has settled the tax dispute under a settlement scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-1, Chandigarh dt. 04/11/2019.

2.

The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:

1.

Subject: Withdrawal of Appeal No. FT A 39/CHANDI/2020 in case of Mr. Rajbir Singh Walia, R/O #336, Sector 9. Chandigarh. PAN : AAAPW8792P for the A.Y 2011-2012.

Respected Madam, The assessee opted for Direct Tax Vivad Se Vishwas Scheme, 2020, vide receipt no-939148910291220 dt. 29.12.2020, The assessee recievd the order from the Designated Authority Pr.Commissioner of Income Tax-1,Chandigarh, to pay the determined lialbility towads full and final settelment of the tax arrear, The assessee deposited the said liability on 30.09.2021. The assessee withdraw the appeal before you honourable Madam.

Thanking You Yours Faithfully Sd/- Sunil Kumar Bhasin (Counsel for Assessee)

3.

During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has issued Form 3 bearing Certificate No. 939148910291220, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.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.

6.

In the result, appeal of the assessee is dismissed.

(Order pronounced on 01/11/2021)

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