SHRI SANJIWAN SINGH,JAMMU vs. DCIT, INTL. TAXATION, CIRCLE, CHANDIGARH

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ITA 1253/CHANDI/2019Status: DisposedITAT Chandigarh16 March 2021AY 2011-122 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 dispute was settled under the VSV Scheme, as evidenced by Form No. 3 issued by the Department. Consequently, the assessee's application to withdraw the appeal was accepted.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for assessment year 2011-12. The assessee subsequently applied for settlement under the Vivad Se Vishwas Scheme, 2020 (VSV).

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the settlement of the dispute under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH ‘B, CHANDIGARH

Before: SMT.ANNAPURNA GUPTA & SHRI R.L. NEGI

For Respondent: Shri Ashok Khanna, Addl.CIT
Hearing: 16.03.2021Pronounced: 16.03.2021

Per Annapurna Gupta, Accountant Member:

1.

The above appeal filed by the assessee is directed against the order of Learned Commissioner of Income Tax (Appeals)-43 [in short the ‘ Ld.CIT(A)], New Delhi dated 10.06.2019 relating to assessment years 2011-12.

2.

At the outset, Ld. Counsel for the assessee has submitted that since the assessee’s application for settling the dispute under the 'Vivad Se Vishwas Scheme, 2020'(VSV) has been accepted by the Income Tax Department and Form No.3 has been issued evidencing the same, therefore, he intends to withdraw the present appeal. Separate application dated 27.02.2021 for withdrawal of the appeal has been submitted by the ld. Counsel for the assessee. The ld. DR did not object to the same.

3.

We have perused the records and documents before us and find that the dispute in the above appeal stands settled under the VSV Scheme, which is evidenced by Form No.3 issued by the Department in this respect dated 29.01.2021. In view of the same, the assessee’s application to withdraw the appeal is accepted.

4.

In the result, the above appeal of the assessee is hereby dismissed as 'Withdrawn'. Order pronounced on 16.03.2021.

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