TEJA SINGH KANDHARI MEMORIAL TRUST,PATIALA vs. ITO( EXEMPTION) WARD, CHANDIGARH

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ITA 120/CHANDI/2020Status: DisposedITAT Chandigarh04 March 2021AY 2015-162 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 assessee requested to withdraw the appeal as they had opted for the Vivad Se Vishwas Scheme. The Revenue did not object to this request.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) for AY 2015-16. The assessee later filed an application to withdraw the appeal.

What were the issues?

Whether the assessee can withdraw an appeal filed before the ITAT due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

आदेश/Order SMT. ANNAPURNA GUPTA, AM The assessee has filed the present appeal against the order of ld. CIT(A), Patiala dated 29.11.2019 for the assessment year 2015-16.

2.

None has appeared on behalf of the assessee. The assessee has moved an application dated 03.03.2021 stating that he has submitted a petition under “Vivad Se Vishwas Scheme-2020” to settle the aforesaid matter and the said petition has recently been accepted and Form 3 has been issued by the competent authority. It was accordingly requested that the assessee may be allowed to withdraw the present appeal.

3.

The ld. DR is heard who did not raise 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In view of above, the prayer of the assessee is accepted and the appeal is dismissed as withdrawn by the assessee.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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