What did the Tribunal hold?

The assessee opted to settle the issues under the Vivad Se Vishwas Scheme and filed an application to withdraw the appeal. The Tribunal allowed the withdrawal application.

The assessee filed an appeal against an assessment order for AY 2005-06. The CIT(A) had dismissed the assessee's earlier appeal.

What were the issues?

The primary issue was the assessee's desire to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Sh. Vivek Bansal, Panchkula vs DCIT | ITAT Chandigarh 2021

BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI R.L NEGI, JUDICIAL MEMBER आयकर अपीलसं./ITA No. 1097/Chd/2019 िनधा�रण वष� / Assessment Year : 2005-06 Sh Vivek Bansal, The DCIT, बनाम S/o Sh Rameshwar Dass, Central Circle, H.No. 9, Sector 9, Patiala Panchkula �थायीलेखासं./PAN NO: AKGPB0455J अपीलाथ�/Appellant ��यथ�/Respondent Hearing through video Conferencing िनधा�रतीक�ओरसे/Assessee by : Shri Vibhor Garg, CA राज�वक�ओरसे/ Revenue by : Shri Ashok Khanna , Addl. CIT सुनवाईक�तारीख/Date of Hearing : 15.03.2021 उदघोषणाक�तारीख/Date of Pronouncement : 15.03.2021 आदेश/Order आदेश आदेश आदेश Per R.L. Negi, Judicial Member:

The assessee has filed the captioned appeal against the order dated 16.5.2019 passed by the Commissioner of Income Tax (Appeals)-5, Ludhiana [(for short ‘the CIT(A)], pertaining to the assessment year 2005-06 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').

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 submitted that an application for withdrawal of the said

2 appeal has already been filed. 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 application filed by the assessee.

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 Counsel for the assessee, we allow the application filed by the assessee and accordingly dismiss the appeal as withdrawn.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 15.03.2021.

SH. VIVEK BANSAL,PANCHKULA vs. DCIT, CC, PATIALA

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