What did the Tribunal hold?

The Tribunal noted that the assessee had availed of the Vivad Se Vishwas Scheme and the revenue had no objection. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. During the hearing, the assessee submitted that they have availed of the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Shri Mehma Singh, Mohali vs ITO | ITAT Chandigarh 2021

Income Tax Appellate Tribunal, CHANDIGARH BENCH

Before: SMT. DIVA SINGH, JM

For Appellant: Shri Vineet Aggarwal,CA

For Respondent: Shri Ashok Khanna, Addl. CIT

Pronounced: 04.05.2021

By the present appeal, the assessee assails the correctness of the order dated 28.02.2019 of CIT(A)-2, Chandigarh pertaining to 2010-11 assessment year on various grounds.

However at the time of hearing, ld. AR submitted that the assessee has availed of “The Direct Tax Vivad Se Vishwas Scheme, 2020” by way of filing an application which has been accepted by the Department by issuance of Form No.

Copy filed. In these circumstances, relying upon the application dated 19.04.2021 prayer for withdrawal of the appeal is made.

ITA-751/CHD/2019 3. The ld. Sr.DR Shri Ashok Khanna on a perusal of record had no objection to the prayer of the assessee.

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peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.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 04th May,2021. ("दवा "संह ) (DIVA SINGH) "या"यक सद"य/Judicial Member “पूनम”

आदेश क" "ितिलिप अ"ेिषत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant

""यथ"/ The Respondent 3. आयकर आयु"/ CIT 4. आयकर आयु" (अपील)/ The CIT(A) 5. िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, च"डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/

SHRI MEHMA SINGH,MOHALI vs. ITO, W-6(4), MOHALI

What did the Tribunal hold?

What were the facts?

What were the issues?

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