What did the Tribunal hold?

The Tribunal allowed the assessee's application for withdrawal. Consequently, the appeal filed by the assessee was dismissed as withdrawn.

The assessee filed an appeal against an assessment order. The assessee later applied for withdrawal of the appeal. The reason for withdrawal was opting for the 'Vivad Se Vishwas Scheme 2020'.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Surinder Singh Khalsa, Mandi… vs DCIT | ITAT Chandigarh 2021

BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI R.L NEGI, JUDICIAL MEMBER आयकर अपीलसं./ITA No. 590/Chd/2019 िनधा�रण वष� / Assessment Year : 2015-16 Shri Surinder Singh Khalsa, The DCIT, Circle, बनाम 4, Sector 21-A, Mandi Gobindgarh, Opp. Bus Stand, Hq.Sirhind Mandi Gobindgarh �थायीलेखासं./PAN NO: AAZPK3073C अपीलाथ�/Appellant ��यथ�/Respondent Hearing through video Conferencing िनधा�रतीक�ओरसे/Assessee by : None (withdrawal application by Shri Depinder Singh, Advocate) राज�वक�ओरसे/ Revenue by : Shri Sandeep Dahiya, 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 14.03.2019 passed by the Commissioner of Income Tax (Appeals), Patiala [(for short ‘the CIT(A)], pertaining to the assessment year 2015- 16 vide which the Ld. CIT(A) has dismissed the appeal of the assessee filed against the assessment order passed u/s 143(3) of the Income Tax Act, 1961 (for short 'the Act').

None appeared on behalf of the assessee. However, the assessee through his counsel has submitted an application for withdrawal of 2 appeal on the ground that the assessee has opted to settle the issues in the said appeal under the provisions of ‘Vivad Se Vishwas Scheme 2020’ and his application is approved by the Department by issuing Form No. 3, a copy of which is placed on record. Hence, the same may be allowed and the assessee may be permitted to withdraw the said appeal.

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

In view of the submissions made in the aforesaid application, we allow the application filed and accordingly dismiss the appeal as withdrawn.

Order pronounced on 16.03.2021.

SURINDER SINGH KHALSA,MANDI GOBINDGARH vs. DCIT, CIRCLE, MANDI GOBINDGARH HQ, SIRHIND

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