ATUL GUPTA & SONS (HUF),LUDHIANA vs. ITO, W-6(5), LUDHIANA

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ITA 679/CHANDI/2019Status: DisposedITAT Chandigarh25 February 2021AY 2011-122 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 noted that the assessee has availed settlement under the Vivad Se Vishwas Scheme and the Department has accepted the applications. Therefore, the assessee prayed for withdrawal of the appeals.

What were the facts?

The assessee filed appeals against the CIT(A)'s order for the assessment year 2011-12. During the hearing, the assessee submitted that they have availed settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals should be withdrawn by the assessee due to availing settlement under the Vivad Se Vishwas Scheme.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 Ashwani Kumar, C.A
Hearing: 24.02.2021Pronounced: 25.02.2021

Heard together (2 matters)

ITA No. 679/CHD/2019
ITA No. 680/CHD/2019

Read from the judgment's own cause title. This page is filed under one of them.

ORDER आदेश आदेश आदेश PER DIVA SINGH By the present appeals, the assessee has assailed the correctness of the separate order dated 14.03.2019 of CIT(A)-3, Ludhiana pertaining to 2011-12 assessment year on various grounds.

2.

However at the time of hearing, ld. AR relying on separate application dated 23.02.2021 submitted that the assessee has availed of settlement under “The Direct Tax Vivad Se Vishwas Scheme, 2020” and its applications have accepted by the Department as Forms No. 3 stands issued. Copies

1.

ITA-679&680/CHD/2019 A.Y. 2011-12 Page 2 of 2 filed. In these circumstances, the assessee prays for withdrawal of the appeals.

3.

The ld. Sr.DR Smt. Kusum Bansal 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facts and circumstances considering the record and the submissions, the appeals of the assessee are dismissed as withdrawn.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In the result, appeals of the assessee are dismissed as withdrawn.

Order pronounced on 25th Feb.,2021.

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