M/S SAN GREENS LTD.,LUDHIANA vs. ITO, W-7(2), LUDHIANA

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ITA 762/CHANDI/2019Status: DisposedITAT Chandigarh31 March 2021AY 2013-142 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad Se Vishwas scheme and the Income Tax Department had issued Form 3. Therefore, the appeal was dismissed as withdrawn.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 moved a withdrawal application stating they had opted for the 'Vivad Se Vishwas' scheme and were in the process of depositing the requisite tax.

What were the issues?

Whether an appeal can be withdrawn by the assessee who has opted for the 'Vivad Se Vishwas' scheme.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

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT:

This is an appeal by the Assessee against the order dt. 01/02/2019 of CIT(A)-3, Ludhiana.

2.

During the course of hearing none appeared on behalf of the assessee but a withdrawal application has been moved by the assessee which reads as under:

1.

Appeal No. ITA 762/CHANDI/2019 - Fixed for 20.04.2021. Sub: Application for withdrawal of appeal. Regarding above, it is humbly submitted that the appellant has applied for settlement of dispute under the 'Vivaad Se Vishwas' scheme. The appellant has submitted form 1 and against that, the income tax department has already issued Form 3 to the appellant. The appellant is into the process of depositing the requisite tax. The copies of Form 1, Form 2 and Form 3 are enclosed herewith for Your Honor's kind perusal.

Therefore, the appellant hereby applies to Your Honor for withdrawal of appeal file'cl by it. Your Honor is requested to take the above into account and take necessary action for withdrawal of appeal. Your Honor is also requested to pass order for withdrawal of appeal as the same is required to be enclosed along with Form 4 to be submitted by the appellant. Thanking you, Yours faithfully, For San Greens Limited Sd/- Director

3.

In the present case, 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.884668000241220, 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 is to be dismissed as 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.

(Order pronounced in the open Court on 31/03/2021).

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