SHRI HEM RAJ,KULLU vs. ITO, KULLU

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ITA 1499/CHANDI/2019Status: DisposedITAT Chandigarh04 March 2021AY 2010-112 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 accepted the assessee's request to withdraw the appeal as the matter was settled under the Vivad Se Vishwas Scheme. The Revenue did not raise any objection to this request.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee subsequently filed a petition under the 'Vivad Se Vishwas Scheme-2020' to settle the matter.

What were the issues?

The primary issue was whether the appeal should be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

आदेश/Order Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 27.09.2019 of the Ld. Commissioner of Income Tax (Appeals), [in short ‘CIT(A)’].

2.

The ld A/R has stated at the Bar that the assessee has filed a petition under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matter and the said petition has recently 1 been accepted and Form 3 has been issued by the competent authority. It has been accordingly requested that the assessee may be allowed to withdraw the present appeal.

3.

The ld. DR is heard who has not raised any specific objection in accepting the said prayer of withdrawal of appeal by the assessee.

4.

In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee. (Order pronounced in the open Court on 04 /03/2021)

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