M/S NANCY PAPER PRODUCTS (P) LTD.,SAMANA vs. ADDL. CIT, RANGE, SANGRUR
What did the Tribunal hold?
The Tribunal noted that the assessee had availed the Vivad Se Vishwas scheme and the department had issued Form 3. The Revenue did not object to the withdrawal.
What were the facts?
The assessee filed an appeal against an order of the CIT(A). During the hearing, the assessee submitted a withdrawal application stating they had opted for the Vivad Se Vishwas Scheme, 2020. The department had issued Form 3 under the scheme.
What were the issues?
Whether the assessee's appeal should be allowed to be withdrawn due to opting for the Vivad Se Vishwas Scheme.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
Cause title — parties, addresses and appearances
आदेश/Order PER N.K. SAINI, VICE PRESIDENT
This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-1, Ludhiana dt. 11/03/2019. 2. During the course of hearing nobody was present on behalf of the assessee however withdrawal application has been furnished which read as under:
Subject:- Regarding Vivad Se Vishawas Scheme 2020 and withdrawal of appeal from ITAT, Chandigarh
Respected Sir, I had filed an appeal to ITAT, Chandigarh against the orde ' of the Ld. ACIT for AY 10-11. After that I opted for VSV Scheme, 2020 of which i had fifed Form 1 & 2 on 26.12.2020. Further your goodself had processed the form and had sent me Form 3 against Form 1 & 2 on 31.01.2021 via acknowledgment no. 234844070310121.1 had deposited the tax determined by yourself on 16.03.2021 via BSR code 0261632 with challan number 900735. Now I am withdrawing my appeal filed in your office due to opting of scheme. I am hereby enclosing copy of Form 3 along with challan receipt. Please accept my request and issue the order for withdrawal of appeal, so that I can submit Form 4. Thanking you Yours faithfully (Sham Bihari Jindal) Councel (CA Lalit Kumar)
During the course of hearing it is noticed that 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. 234844070310121, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.
The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.
In view of the above the appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed.
(Order pronounced in the open Court on 24/03/2021 ) आर.एल. नेगी एन.के.सैनी, (R.L. NEGI ) ( N.K. SAINI) "या"यक सद"य/ Judicial Member उपा"य" / VICE PRESIDENT AG Date: 24/03/2021
आदेश क" ""त"ल"प अ"े"षत/ Copy of the order forwarded to :
अपीलाथ"/ The Appellant
""यथ"/ The Respondent 3. आयकर आयु"त/ CIT 4. आयकर आयु"त (अपील)/ The CIT(A)
"वभागीय ""त"न"ध, आयकर अपील"य आ"धकरण, च"डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File
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