TEJA SINGH KANDHARI MEMORIAL TRUST,PATIALA vs. ITO( EXEMPTION) WARD, CHANDIGARH

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ITA 162/CHANDI/2020Status: DisposedITAT Chandigarh17 March 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 tribunal noted that the assessee had availed the Vivad Se Vishwas Scheme and filed a withdrawal application. The revenue had no objection to this application.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. During the hearing, the assessee's representative stated that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SMT. DIVA SINGH, JM

For Appellant: Shri Vipen Sethi)
For Respondent: Shri Ashok Khanna, Addl. CIT
Hearing: 16.03.2021Pronounced: 17.03.2021

Hearing conducted via Webex आदेश/ORDER

By the present appeal, the assessee assails the correctness of the order dated 23.12.2019 of CIT(A), Patiala pertaining to 2014-15 assessment year on various grounds.

2.

However at the time of hearing, ld. AR submitted that the assessee has availed of “The Direct Tax Vivad Se Vishwas Scheme, 2020” by way of filing an application which has been accepted by the Department by issuance of Form No.

3. Copy filed. In these circumstances, relying upon the application dated 15.03.2021 prayer for withdrawal of the appeal is made.

ITA 162/CHD/2020 A.Y. 2014-15 Page 2 of 2

3.

The ld. Sr.DR Shri Ashok Khanna on a perusal of record had no objection to the prayer of the assessee.

4.

I have heard the submissions and perused the material on record. In the aforementioned peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 17th March,2021.

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