SH. DIPINDER SINGH SEKHON,LUDHIANA vs. DCIT, C-7, LUDHIANA

PDF · subscribers
ITA 964/CHANDI/2018Status: DisposedITAT Chandigarh16 March 2021AY 2015-162 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's request to withdraw the appeal as the assessee had availed the Vivad Se Vishwas Scheme and a certificate was issued by the Income Tax Department.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). During the pendency of the appeal, the assessee opted for the 'Vivad Se Vishwas Scheme'.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee if they have opted for the Vivad Se Vishwas Scheme.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

PER N.K. SAINI, VICE PRESIDENT

1.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-3, Ludhiana dt. 16/05/2018.

2.

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

Sub: Request for permission to withdraw appeal in the case of Sh. Dipinder Singh Sekhon, 276, Maya Nagar, Ludhiana.... A/Y 2015-16 ... PAN: AJTPS7414E ................. Sir, Respectfully it is submitted that in the case of Sh. Dipinder Singh Sekhon is pending for adjudication before the Hon'ble Bench. The petitioner seeks permission to withdraw the above captioned appeal as the appellant has moved before Ld Principal Commissioner of Income Tax-1, Ludhiana under "Vivad Se Vishwas Scheme" Also, Form 3 has been issued by Ld. PCIT-1, Ludhiana on 28.02.2021, copy of the same is enclosed.

Thanking you

Yours faithfully Sd/- (Ashwani Kumar) C.A. Counsel for the Appellant 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 issued Form 3 bearing Certificate No. 276538430280221, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.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 16/03/2021)

Recent GST High Court judgments

Search GST case law →