LATE SHRI VIJAY KAIN THROUGH L/H SMT. NIPUN KAIN,MOHALI vs. ITO-WARD-4(1), CHANIDGARH

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ITA 144/CHANDI/2020Status: DisposedITAT Chandigarh05 March 2021AY 2006-072 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed of the Vivad Se Vishwas Scheme and filed an application which was accepted by the Department. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2006-07. During the hearing, the assessee's representative submitted that the assessee had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SMT. DIVA SINGH, JM

For Appellant: Shri Vineeet Krishan
For Respondent: Shri Ashok Khanna, Addl. CIT
Pronounced: 05.03.2021

Hearing conducted via Webex आदेश/ORDER

By the present appeal, the assessee assails the correctness of the order dated 05.11.2019 of CIT(A)-2, Chandigarh pertaining to 2006-07 assessment year on various grounds.

2.

However at the time of hearing, ld. AR submitted that the assessee has availed of “The Direct Tax Vivad Se Vishwas Scheme, 2020” by way of filing an application which has been accepted by the Department by issuance of Form No.

3. Copy filed. In these circumstances, relying upon the application dated 26.02.2021 prayer for withdrawal of the appeal is made.

ITA-144/CHD/2020 A.Y. 2006-07 Page 2 of 2

3.

The ld. Sr.DR Shri Ashok Khanna on a perusal of record had no objection to the prayer of the assessee.

4.

I have heard the submissions and perused the material on record. In the aforementioned peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 5th March,2021.

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