HARIPUR KRAFT COMPANY,BAROTIWALA vs. DCIT, CIRCLE, PARWANOO

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ITA 889/CHANDI/2019Status: DisposedITAT Chandigarh02 March 2021AY 2016-172 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad se Vishwas Scheme and a certificate had been issued. The Revenue did not object to the withdrawal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the hearing, the assessee's representative was absent but submitted a withdrawal application. The assessee had opted for the Vivad se Vishwas Scheme and received a certificate under it.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

PER N.K. SAINI, VICE PRESIDENT:

1.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Shimla, H.P. dt. 28/03/2019.

2.

During the course of hearing nobody was present on behalf of the assessee however withdrawal application has been furnished which read as under:

Subject-Prayer for permission to withdraw the appeal in the case ofHaripur Kraft Co., AY 2016-17 fixed for hearing on 02.03.2021. Hon'ble Bench, Kindly refer to the matter cited as subject above. We have been directed by the assessee to most respectfully submit that in respect of its appeal it had filed declaration under Vivad se Vishwas Scheme, 2020 whereby the Worthy Pr. CIT has issued certificate in Form 3. Copy of the same is attached herewith. It is, therefore, most humbly and respectfully prayed that the permission may please be granted for withdrawal of appeal. We shall be highly obliged.

Thanking You,

Yours Faithfully, Sd/- (Parikshit Aggarwal) Chartered Accountant Counsel for the Assessee

3.

During the course of hearing it is noticed that the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing Certificate No. 239691600040221, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

4.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

5.

In view of the above the appeal of the assessee is dismissed as withdrawn.

6.

In the result, appeal of the assessee is dismissed.

(Order pronounced in the open Court on 02/03/2021 )

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