RANJIT SINGH,NARWANA vs. ITO, W-2, JIND

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ITA 941/CHANDI/2019Status: DisposedITAT Chandigarh06 April 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 assessee requested to withdraw the appeal due to opting for 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 stated they opted for the Vivad se Vishwas immunity scheme and received a certificate.

What were the issues?

Whether the appeal should be withdrawn as the assessee has opted for the Vivad se Vishwas scheme.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

PER N.K. SAINI, VICE PRESIDENT:

1.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-5, Ludhiana dt. 18/04/2019.

2.

During the course of hearing the Ld. Counsel for the Assessee submitted that the assessee has opted immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing Certificate No. 231740670290121, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

3.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.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In view of the above the appeal of the assessee is dismissed as withdrawn.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 in the open Court on 06/04/2021 )

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