INDIAN RED CROSS SOCIETY,SOLAN vs. ADDL. CIT (E), R-2, CHANDIGARH

PDF · subscribers
ITA 1185/CHANDI/2019Status: DisposedITAT Chandigarh31 March 2021AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee has availed settlement under the Vivad Se Vishwas Scheme and its applications have been accepted. The revenue had no objection to the assessee's prayer.

What were the facts?

The assessee had filed appeals against the order of the CIT(A) for assessment years 2010-11 to 2012-13. During the hearing, the assessee submitted that they have availed settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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 Vishal Mohan, Advocate
Hearing: 31.03.2021Pronounced: 31.03.2021

ORDER आदेश आदेश PER BENCH By the present appeals, the assessee has assailed the correctness of the consolidated order dated 28.06.2019 of CIT(A), Shimla pertaining to 2010-11, 2011-12 and 2012-13 assessment years respectively on various grounds.

2.

However at the time of hearing, ld. AR relying on the application dated 30.03.2021 submitted that the assessee has availed of settlement under “The Direct Tax Vivad Se Vishwas Scheme, 2020” and its applications have been accepted by the Department as Form No. 3 stands issued in all the appeals. Copies

1.

ITA 1185 to 1187/CHD/2019 A.Y. 2010-11 to 2012-13 Page 2 of 2 filed. In these circumstances, the assessee prays for withdrawal of the aforesaid appeals.

3.

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facts and circumstances considering the record and the submissions, the appeals of the assessee are dismissed as withdrawn.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In the result, the appeals of the assessee are dismissed as withdrawn.

Order pronounced on 31st March,2021.

Recent GST High Court judgments

Search GST case law →