M/S PUNJAB STATE CONTAINER & WAREHOUSING CORP. LTD.,CHANDIGARH vs. ACIT, C-2(1), CHANDIGARH

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ITA 983/CHANDI/2019Status: DisposedITAT Chandigarh03 May 2021AY 2014-152 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 assessee requested to withdraw the appeal to avail the benefit of the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee's representative did not appear but submitted a withdrawal application. The assessee wished to avail benefits under the Vivad Se Vishwas Scheme.

What were the issues?

Whether the assessee's appeal can be dismissed as withdrawn due to their intention to opt for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT This is an appeal by the Assessee against the order dated 21/12/2018 of CIT(A)-1, Chandigarh.

2.

During the course of hearing none appeared on behalf of the assessee but a withdrawal application has been moved by Shri Sugan Lal Godara, Chief Financial Officer of the assessee which reads as under:

1.

Kindly refer to captioned appeal filed on 04/07/2019 against the order of Hon'ble Additional Commissioner of Income Tax, Circle-2(1), Chandigarh in lieu of order of ITO, Chandigarh u/s 143(3)of the Act. In this regard it is submitted that we want to avail the benefit under Vivad Se Vishwas Scheme and hence want to withdraw our appeal.

2 ITA 983/Chd/2019_M/s Punjab State Container & Warehousing Corp. Ltd. Vs ACIT

Therefore, your honour is requested to allow withdrawal of the aforesaid appeal and oblige. Thanking you Yours faithfully Sd/- Sugan Lal Godara Punjab State Container and Warehousing (Chief Financial Officer)” 3. The Ld. DR did not object if the appeal of the assessee is dismissed as withdrawn.

4.

In view of the above, the appeal of the assessee is dismissed as withdrawn.

5.

In the result, appeal of the assessee is dismissed. (Order pronounced on 03/05/2021).

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