RISHAV MEHTA,PANCHKULA vs. DCIT, CC-II, CHANDIGARH

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ITA 1267/CHANDI/2017Status: DisposedITAT Chandigarh25 February 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal noted that the assessee had availed of the Vivad Se Vishwas Scheme and the department had no objection. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2012-13. During the hearing, the assessee informed the tribunal that they had opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020, and the application was accepted.

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The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 & SMT.ANNAPURNA GUPTA, AM

For Appellant: Shri Akshit Goel, C.A
Hearing: 24.02.2021Pronounced: 25.02.2021

ORDER आदेश आदेश PER DIVA SINGH By the present appeal, the assessee has assailed the correctness of the order dated 09.06.2017 of CIT(A)-3, Gurgaon pertaining to 2012-13 assessment year on various grounds.

2.

However at the time of hearing, ld. AR relying on the application dated 19.02.2021submitted that the assessee has availed of settlement under “The Direct Tax Vivad Se Vishwas Scheme, 2020” and its application has been accepted by the Department as Form No. 3 stands issued. Copy filed. In these circumstances, the assessee prays for withdrawal of the appeal.

ITA-1267/CHD/2017 A.Y. 2012-13 Page 2 of 2

3.

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

4.

We 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peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.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 25th Feb.,2021.

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