M/S OAK CONSTRUCTIONS & PROPERTIES PVT. LTD.,SHIMLA vs. ITO (TDS), SHIMLA

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ITA 1106/CHANDI/2019Status: DisposedITAT Chandigarh30 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 filed an application under the Vivad Se Vishwas Scheme, which was accepted by the department. The revenue had no objection to the assessee's prayer.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for the assessment year 2014-15. During the hearing, the assessee informed the tribunal that they 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The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 & SMT.ANNAPURNA GUPTA, AM

For Appellant: Shri Parikshit Aggarwal, C.A
For Respondent: Shri Ashok Khanna, Addl. CIT
Pronounced: 30.03.2021

Hearing conducted via Webex आदेश/ORDER By the present appeal, the assessee assails the correctness of the order dated 31.05.2019 of CIT(A), Shimla 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 19.03.2021 prayer for withdrawal of the appeal is made.

ITA-1106/CHD/2019 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.

We 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peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.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 30th March,2021.

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