M/S CITIZEN GLOBAL (P) LTD.,LUDHIANA vs. ITO, W-7(1), LUDHIANA

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ITA 204/CHANDI/2019Status: DisposedITAT Chandigarh12 May 2021AY 2013-143 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The Tribunal allowed the assessee's appeals to be withdrawn. This was based on the assessee's participation in the 'Vivad Se Vishwas' scheme and the issuance of the relevant certificate by the Income Tax Department.

What were the facts?

The assessee sought to withdraw their appeals before the ITAT. This was because the assessee company had opted for the 'Vivad Se Vishwas' scheme and had received Form 3, indicating their eligibility under the scheme.

What were the issues?

Whether the assessee's appeals should be withdrawn due to their participation in the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of the 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.

These are the appeals by the Assessee against the separate orders each dated 18/12/2018 of Ld. CIT(A)-3, Ludhiana.

2.

In the present cases, the ld. Counsel for the assessee has furnished applications for withdrawals of these appeals and the contents made in one of the withdrawal application reads as under:

“Sub: Requests for permission to withdraw appeal in the case of M/s Citizen Global Primate Limited, 16 Maya Nagar, Ludhiana, A.Y.-2008-09, PAN AADCC2543E, ITA No. 201/Chandi/2019

Sir, Respectfully it is submitted that IKTA No. 201/Chandi/2019 in the case of M/s Citizen Global Primate Limited is pending for adjudication before the Bench. The petitioner seeks permission to withdraw the above captioned appeal as the appellant company has moved before Ld. Principal Commissioner of Income Tax- 1, Ludhiana under “Vivad Se Vishwas Scheme”. Also, Form 3 has been issued by Ld. PCIT-1, Ludhiana on 09/12/2020, copy of the same is enclosed.

2 ITA 201 & 204/Chd/2019 M/s Citizen Global (P) Ltd. Vs ITO Thanking you. Yours faithfully Sd/- (Ashwani Kumar) C.A. Counsel for the Appellant.”

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 NO. Income Tax Department has issued Form No. 3 bearing Certificate 3796304500091220 and 796224950091220 for the A.Y. 2008-09 and 2013-14 respectively in response to the applications filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessee may be allowed to be withdrawn.

4.

The Ld. Sr. DR did not object if appeals of the assessee are dismissed as withdrawn.

5.

In view of the above the appeals of the assessee are dismissed as withdrawn.

6.

In the result, both these appeals of the assessee are dismissed.

(Order pronounced in the open Court on 12/05/2021)

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