SATYAWAN,JIND vs. ITO, W-1, JIND

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ITA 1258/CHANDI/2019Status: DisposedITAT Chandigarh17 May 2021AY 2011-122 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 assessees had filed applications under the Vivad Se Vishwas Scheme, which were accepted by the Department. Consequently, the tribunal allowed the prayer for withdrawal of the appeals.

What were the facts?

The assessees filed appeals against the orders of the CIT(A) for the assessment year 2011-12. During the hearing, the assessees' representatives submitted that they had availed of the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn, given the assessees' participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH

Before: SMT. DIVA SINGH, JM

For Appellant: Shri Nikhil Goyal, C.A. &, Shri Ashok Goyal, C.A
For Respondent: Shri Ashok Khanna, Addl. CIT
Pronounced: 21.05.2021

Heard together (2 matters)

ITA No. 1258/CHD/2019
ITA No. 1259/CHD/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश/ORDER By the present appeals, the assessees assail the correctness of the order dated 17.07.2019 and 28.06.2019 respectively of CIT(A), Hissar pertaining to 2011-12 assessment year on various grounds.

2.

However at the time of hearing, ld. AR submitted that the assessees have availed of “The Direct Tax Vivad Se Vishwas Scheme, 2020” by way of filing

1.

ITA-1258&1259/CHD/2019 A.Y. 2011-12 Page 2 of 2 applications which have been accepted by the Department by issuance of Forms No.

3. Copies filed. In these circumstances, relying upon the applications, both dated 17.05.2021 prayer for withdrawal of the appeals is made.

3.

The ld. Sr.DR Shri Ashok Khanna on a perusal of record had no objection to the prayer 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facts and circumstances considering the record and the submissions, the appeals of the assessees are dismissed as withdrawn. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex.

5.

In the result, the appeals of the assessees are dismissed as withdrawn.

Order pronounced on 21st May,2021.

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