STAR POULTRY FARM,PANCHKULA vs. ACIT, CC-II, CHANDIGARH

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ITA 149/CHANDI/2018Status: DisposedITAT Chandigarh31 March 2021AY 2009-102 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 allowed the assessee's application for withdrawal of the appeal. The appeal was dismissed as withdrawn, as the revenue representative did not oppose the application.

What were the facts?

The assessee filed an appeal against an assessment order passed under Section 271AAA of the Income Tax Act. The assessee later opted to settle the issues under the 'Vivad Se Vishwas Scheme 2020' and filed an application for withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 271AAA

AI-generated summary — verify with the full judgment below

BEFORE SHRI N.K. SAINI, VICE PRESIDENT& SHRI R.L NEGI, JUDICIAL MEMBER िनधा�रणवष� / Assessment Year : 2009-10 Star Poultry Farm, The ACIT, बनाम H. No. 515, Sector 16, Central Circle II, Panchkula Chandigarh �थायीलेखासं./PAN NO: AANFS2339F अपीलाथ�/Appellant ��यथ�/Respondent Hearing through video Conferencing िनधा�रतीक�ओरसे/Assessee by : Shri Sachin Jain, Advocate राज�वक�ओरसे/ Revenue by : Shri Ashok Kumar, Addl. CIT सुनवाईक�तारीख/Date of Hearing : 31.03.2021 उदघोषणाक�तारीख/Date of Pronouncement : 31.03.2021 आदेश/Order आदेश आदेश आदेश Per R.L. Negi Judicial Member:

The assessee has filed the present appeal against the order dated 26.05.2016 passed by the Commissioner of Income Tax (Appeals)-3, Gurgaon [(for short ‘the CIT(A)’] for the assessment year 2009-10, whereby the Ld. CIT(A) has dismissed the appeal filed by the assessee against the assessment order passed u/s 271AAA of the Income Tax Act, 1961 (in short 'the Act').

2.

At the outset, Ld. Counsel for the assessee submitted that the assessee has opted to settle the issues in the said appeal under the provisions of ‘Vivad Se Vishwas Scheme 2020’. The Ld. Counsel further

2 submitted that an application for withdrawal of the said appeal has already been filed. Hence, the same may be allowed and the assessee may be permitted to withdraw the said appeal.

3.

The Ld. Departmental Representative did not oppose the application filed by the assessee.

4.

In view of the submissions made by the Ld. Counsel for the assessee, we allow the application filed by the assessee and accordingly dismiss the appeal as withdrawn.

Order pronounced on 31.03.2021.

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