DALIP KATYAL,JAGRAON vs. ITO, W-1, JAGRAON

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ITA 50/CHANDI/2019Status: DisposedITAT Chandigarh28 June 2021AY 2015-162 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 tribunal noted that the assessee had received Form-5 under the Vivad Se Vishwas Scheme. Consequently, the appeal was dismissed as per the scheme's provisions.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2015-16. During the hearing, the assessee's representative stated that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal filed before the ITAT can be dismissed upon the assessee opting for the Direct Tax Vivad Se Vishwas Scheme, 2020.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Scheme, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH

Before: SMT. DIVA SINGH, JM

For Respondent: Shri Arvind Sudershan, JCIT
Pronounced: 08.07.2021

Hearing conducted via Webex आदेश/ORDER

By the present appeal, the assessee assails the correctness of the order dated 01.11.2018 of CIT(A), Ludhiana pertaining to 2015-16 assessment year on various grounds.

2.

However at the time of hearing, ld. AR relying upon the application dated 30.10.2020 submitted that the assessee has received Form-5 under “The Direct Tax Vivad Se Vishwas Scheme, 2020” and has further requested to finalise the case accordingly.

ITA-50/CHD/2019 A.Y. 2015-16 Page 2 of 2

3. Since the assessee has received Form No.-5 under “The Direct Tax Vivad Se Vishwas Scheme, 2020”, the appeal of the assessee deserves to be dismissed.

3.

The ld. Sr.DR Shri Ashok Khanna on a perusal of record had no objection to the dismissal of the appeal of the assessee.

4.

I have heard the submissions and perused the material on record. In the aforementioned peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee stands dismissed. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex.

5.

In the result, the appeal of the assessee is dismissed.

Order pronounced on 8th July,2021.

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