What did the Tribunal hold?

The tribunal noted the assessee's intention to settle the dispute under the Vivad Se Vishwas Scheme. The revenue had no objection to the assessee's prayer for withdrawal.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2016-17. During the hearing, the assessee expressed an intention to avail settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Smt. Savitri Devi, Kangra vs ACIT | ITAT Chandigarh 2021

Income Tax Appellate Tribunal, CHANDIGARH

Before: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM

For Appellant: Shri Sanjeev Rana, Advocate

Hearing: 05.07.2021Pronounced: 08.07.2021

ORDER आदेश आदेश PER DIVA SINGH By the present appeal, the assessee has assailed the correctness of the order dated 30.04.2020 of CIT(A), Palampur pertaining to 2016- 17 assessment year on various grounds. 2. However at the time of hearing, ld. AR relying on the application dated 16.06.2021 submitted that the assessee intends to avail of settlement under “The Direct Tax Vivad Se Vishwas Scheme, 2020”. In these circumstances, the assessee prays for withdrawal of the appeal.

ITA-319/CHD/2020 Page 2 of 2

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

We 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peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 8th July,2021.

SMT. SAVITRI DEVI,KANGRA vs. ACIT-CIRCLE, PALAMPUR, KANGRA

What did the Tribunal hold?

What were the facts?

What were the issues?

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