DEEPAK BAJAJ,LUDHIANA vs. ACIT, CC-3, LUDHIANA

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ITA 1226/CHANDI/2019Status: DisposedITAT Chandigarh16 March 2021AY 2017-182 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 they had opted for the Vivad se Vishwas Scheme and obtained a certificate under the Act.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. During the pendency of the appeal, the assessee opted for the Vivad se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn if the assessee opts for the Vivad se Vishwas Scheme and obtains a certificate under the Act.

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 RAJPAL YADAV, VICE PRESIDENT

1.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-5, Ludhiana dt. 27/06/2019.

2.

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

Sub: APPEAL NO. ITA 1226/CHANDI/2019 FIXED FOR HEARING ON 27.04.2021 Respected Sir / Madam, Kindly refer to appeal no. ITA 1226/CHANDI/2019 which is fixed for hearing on 27.04.2021. In this regard we want to communicate that instead of setting the appeal process, we have decided to opt for Vivad se Vishwas Scheme, 2020. In regard to the same, we have already filed our declaration in Form -1 along with undertaking in Form-2 thus waiving our right to seek or pursue any remedy or any claim which may be available to us. We are also enclosing herewith Form 3 “FORM FOR CERTIFICATE UNDER SUB-SECTION(1) OF SECTION 5 OF THE DIRECT TAX

VIVAD SE VISHWAS ACT, 2020 (3 OF 2020) THE DIRECT TAX VIVAD SE VISHWAS RULES, 2020”. We request you to kindly update the same in your records. Yours Faithfully, Sd/- 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. 265511380160221, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.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)

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