SHRI ALOK SRIVASTAVA,GUJRAT vs. ITO WARD-5(4), MOHALI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The tribunal allowed the assessee to withdraw the appeal as the assessee had opted for the Vivad se Vishwas Scheme and obtained the necessary certificate.
What were the facts?
The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee filed a declaration under the Vivad se Vishwas Scheme, 2020, and received a certificate from the Pr. CIT.
What were the issues?
Whether an appeal can be withdrawn if the assessee has opted for the Vivad se Vishwas Scheme and obtained a certificate.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
PER N.K. SAINI, VICE PRESIDENT
This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-2, Chandigarh dt. 21/10/2019.
The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:
Subject- Prayer for permission to withdraw the appeal in the case of Sh. Alok Srivastava, A.Y. 2010-11 Hon'ble Bench, Kindly refer to the matter cited as subject above. We have been directed by the assessee to most respectfully submit that in respect of his appeal he had filed declaration under Vivad se Vishwas Scheme, 2020 whereby the Worthy Pr. CIT has issued certificate in Form 3, copy of the same is attached herewith . It is, therefore, most humbly and respectfully prayed that the permission may please be granted for withdrawal of appeal. We shall be highly obliged. Thanking You, Yours Faithfully, Sd/- (Parikshit Aggarwal) Chartered Accountant Counsel for the Assessee
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 since issued Form 3 bearing Certificate No. 251108250110221, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.
The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.
In view of the above the appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed.
(Order pronounced in the open Court on 18/08/2021 )
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- Amit Satpathy, Mumbai vs ITO-42(2)(1), MumbaiITA 5930/MUM/2025[2017-18]Status: Disposed27 Feb 2026AY 2017-18
- Amish Anantrai Modi, Mumbai vs Central Circel 2(1), MumbaiITA 6281/MUM/2025[2011-2012]Status: Disposed9 Dec 2025AY 2011-2012
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