M/S HALCYON LIFE SCIENCE PVT. LTD.,CHANDIGARH vs. DCIT, CC-II, CHANDIGARH

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ITA 173/CHANDI/2019Status: DisposedITAT Chandigarh04 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 tribunal accepted the assessee's prayer to withdraw the appeal as the matter was settled under the Vivad Se Vishwas Scheme. The revenue did not raise any objection.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee filed a petition under the Vivad Se Vishwas Scheme-2020.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.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 29.12.2018 of the Ld. Commissioner of Income tax (Appeals)-3, Gurgaon [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 1 recently 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In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.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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