M/S EXPERTRATING SOLUTIONS,CHANDIGARH vs. ACIT, C-4(1), CHANDIGARH

ITA 1216/CHANDI/2019Status: DisposedITAT Chandigarh24 February 2021AY 2012-132 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 to withdraw the appeals as they had availed the Vivad Se Vishwas Scheme and received certificates under the Act. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2009-10, 2010-11, and 2012-13. The assessee subsequently opted for the Vivad Se Vishwas Scheme, 2020, for settlement.

What were the issues?

Whether the assessee is entitled to withdraw appeals after opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT:

All the above appeals filed by the Assessee against the separate orders of the Ld. CIT(A)-2, Chandigarh each dt. 20/06/2019.

The Ld. Counsel for the Assessee furnished an application for withdrawal of all the above appeals stating therein as under: to 1216/CHANDI/2019 ASSESSMENT YEAR 2009-10,2010-11 and 2012-13 I Hon'ble Members, The above noted appeals filed by the assessee, are fixed for hearing before the Hon'ble Tribunal, Bench-A on 24.02.2021. In this behalf it is respectfully submitted that in this case the assessee/appellant has opted for Vivad Se Vishwas Scheme 2020 for settlement of appeals and certificates under sub-section 1 of Section 5 of the DTVSV Act,2020 in Form No.3 dated 15.01.2021 for all the above years, have already been issued to the assessee(copies attached). Therefore, I beg to withdraw the appeals under reference. Yours faithfully, Counsel for the assessee Sd/-

(Jaspal Sharma) Advocate 3. During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee have availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has issued Form No. 3, in response to the applications filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessee may be allowed to be withdrawn. The details of above said certificates are as under:

Sl.No. Appeal No. Name of Case Certificate No. 1. M/s Expertrating Solutions 212039360150121 2. ITA NO. 1215/Chd/2019 M/s Expertrating Solutions 239764790040221

The Ld. DR did not object if the above appeals of the assessee are dismissed as withdrawn.

In view of the above the appeals of the assessee are dismissed as withdrawn.

In the result, appeals of the assessee are dismissed.

(Order pronounced in the open Court on 24/02/2021 )

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