MR. BHUPINDER PAL SINGH,CHANDIGARH vs. ITO, W-3(1), CHANDIGARH

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ITA 1205/CHANDI/2019Status: DisposedITAT Chandigarh07 April 2021AY 2010-112 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 to withdraw the appeal as the assessee had availed the Direct Tax Vivad se Vishwas Scheme and obtained Form 3.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee later filed an application to withdraw the appeal.

What were the issues?

Whether the assessee should be permitted to withdraw the appeal after opting for 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.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-1, Chandigarh dt. 28/06/2019.

2.

The Ld. Counsel for the Assessee has furnished an application through email for withdrawal of this appeal stating therein as under:

In the matter of 2010-11 fixed for hearing today the 8th of April.2021.

Application for withdrawal of appeal.

Respectfully showeth as under: The above appeal stands fixed for hearing today the 8th of April,2021. The assessee had moved an application under "The Direct Tax Vivad Se Vishwas" Scheme which has been announced by the Government and settle the tax dispute. The Income Tax Department has since issued Form - 3 and as such, the assessee may be given permission to withdraw the appeal. Copy of Form - 3 is enclosed herewith.

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 Income Tax Department has since issued Form 3 bearing Certificate No. 397149980140720, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

4.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

5.

In view of the above the appeal of the assessee is dismissed as withdrawn.

6.

In the result, appeal of the assessee is dismissed.

(Order pronounced in the open Court on 08/04/2021 )

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