SMT. SHRUTI VIVEK DHUME,PATIALA vs. ITO, W-1, PATIALA

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ITA 1367/CHANDI/2018Status: DisposedITAT Chandigarh03 May 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the assessee had availed the 'Vivad Se Vishwas' scheme. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for the 'Vivad Se Vishwas' scheme and paid the settlement amount. The assessee then sought to withdraw the appeal.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee who has opted for the 'Vivad Se Vishwas' scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

आदेश/Order PER: R.L. NEGI, JUDICIAL MEMBER

1.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Patiala dated 31/08/2018.

2.

The assessee has filed an application for withdrawal of this appeal stating as under:

Subject: Prayer for Withdrawal of appeal in view of opting for 'Vivad Se Vishwas' scheme 2020in the case of Shruti Vivek Dhume. Patiala. Vs. ITO W-l. Patiala for the A. Y. 2014-15. hearing date 26.04.2021. Hon'ble Members, It is humbly prayed that the above noted appeal has been filed before this Hon'ble Court. I on behalf of the assessee Smt. Shruti Vivek Dhume respectfully submit, that assessee wants to withdraw this appeal as she have already opted to take benefit of 'Vivad Se Vishwas' Scheme under The Direct Tax Vivad Se Vishwas Act. I have been telephonically instructed by the assessee to withdraw the appeal. Form No. 3 / Certificate bearing No. 958711580301220, dated 30.12.2020, has already been issued by the Worthy PCIT, Patiala. Assessee has also already

2 ITA 1367/Chd/2018_ Smt. Shruti Vivek Dhume Vs ITO paid the amount of Rs. 8,37,553/- vide BSR Code 6360218, Date 12.01.2021, challan No. 3306. Form No. 3/Certificate and payment challan both are annexed herewith. Therefore, it is humbly prayed to kindly allow the assessee to withdraw the instant appeal before this Hon'ble Court as assessee has opted for benefit of 'Vivad Se Vishwas' Scheme under The Direct Tax Vivad Se Vishwas Act, so as to end this litigation. I shall be Grateful. Yours Faithfully, Sd/- (Parveen Srrarma) Advocate for and on behalf of Shruti Vivek Dhume, Appellant”

3.

During the course of hearing the Ld. Counsel for the Assessee submitted that the assessee has availed the immunity scheme i.e. Vivad Se Vishwas and the Income Tax Department has issued Form No. 3 bearing Certificate NO. 958711580301220, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the assessee may be allowed to withdraw the present appeal.

4.

The Ld. DR did not oppose the submissions made by the ld. Counsel.

5.

In view of the above the appeal of the assessee is dismissed as withdrawn.

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