M/S SAGAR EDUTECH PVT. LTD.,CHANDIGARH vs. ITO, W-5(1), CHANDIGARH

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ITA 1584/CHANDI/2019Status: DisposedITAT Chandigarh16 March 2021AY 2013-142 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 assessee opted to settle the issues under the Vivad Se Vishwas Scheme and filed an application for withdrawal of the appeal. The Department did not oppose this application.

What were the facts?

The assessee filed an appeal against an assessment order passed under Section 271(1)(c) of the Income Tax Act. The appeal was dismissed by the CIT(A).

What were the issues?

Whether the appeal can be withdrawn by the assessee under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI R.L NEGI, JUDICIAL MEMBER आयकर अपीलसं./ITA No. 1584/Chd/2019 िनधा�रण वष� / Assessment Year : 2013-14 Sagar Edutech Pvt Ltd., The ITO, बनाम House No. 1041, Ward 5(1), Sector 27-B, Chandigarh Chandigarh �थायीलेखासं./PAN NO: AACCM4738J अपीलाथ�/Appellant ��यथ�/Respondent Hearing through video Conferencing िनधा�रतीक�ओरसे/Assessee by : Shri Vishal Mohan, Advocate राज�वक�ओरसे/ Revenue by : Shri Ashok Khanna, Addl. CIT सुनवाईक�तारीख/Date of Hearing : 16.03.2021 उदघोषणाक�तारीख/Date of Pronouncement : 16.03.2021 आदेश/Order आदेश आदेश आदेश Per R.L. Negi, Judicial Member:

The assessee has filed the captioned appeal against the order dated 16.10.2019 passed by the Commissioner of Income Tax (Appeals)-2, Chandigarh [(for short ‘the CIT(A)], pertaining to the assessment year 2013-14 vide which the Ld. CIT(A) has dismissed the appeal of the assessee filed against the assessment order passed u/s 271(1)(c) of the Income Tax Act, 1961 (for short 'the Act').

2.

At the outset, Ld. Counsel for the assessee submitted that the assessee has opted to settle the issues in the said appeal under the provisions of ‘Vivad Se Vishwas Scheme 2020’. The Ld. Counsel further

2 submitted that an application for withdrawal of the said appeal has already been filed. Hence, the same may be allowed and the assessee may be permitted to withdraw the said appeal.

3.

The Ld. Departmental Representative did not oppose the application filed by the assessee.

4.

In view of the submissions made by the Ld. Counsel for the assessee, we allow the application filed by the assessee and accordingly dismiss the appeal as withdrawn.

Order pronounced on 16.03.2021.

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