SH. YASH PAUL BANSAL,LUDHIANA vs. ITO, W-VI(3), LUDHIANA

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ITA 564/CHANDI/2019Status: DisposedITAT Chandigarh31 May 2021AY 2009-102 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 availed the Vivad se Vishwas scheme and the Income Tax Department had issued a certificate. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee's counsel requested to withdraw the appeal to avail the benefit of the Vivad se Vishwas scheme.

What were the issues?

Whether the assessee should be allowed to withdraw the appeal to avail the benefit of the Vivad se Vishwas 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:

1.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-4, Ludhiana dt. 25/01/2018.

The Ld. Counsel for the Assessee furnished an application for withdrawal 2. of this appeal stating therein as under:

Sub:- EARLY FIXATION FOR WITHDRAWAL OF APPEAL UNDER THE SCHEME OF VIVAD SE VISHWAS IN APPEAL IN THE MATTER OF SH YASH PAUL BANSAL, 22-A, INDUSTRIAL AREA-A, LUDHIANA FOR A.Y. 2009-10. ITA 564/CHD/2019 filed on 26.04.2019. SIRS, This is with reference to above appeal wherein we humbly pray for early fixation for allowing the appellant to withdraw the impugned appeal to enable him to avail the benefit of the scheme of vivid se vishwas the requisite form No. 3 is hereby enclosed for the kind perusal of this Hon'ble Bench with a prayer to allow the same. Sd/- (S.K. MUKHI / RAJIV SHARMA/ABHAY SETHI) Counsel for the appellant

3.

During the course of hearing it is noticed that 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. 922834220281220, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.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In view of the above the appeal of the assessee is dismissed as withdrawn.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 in the open Court on 31/05/2021 )

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