What did the Tribunal hold?

The Tribunal allowed the assessee's application to withdraw the appeal, as the Departmental Representative did not oppose it. Consequently, the appeal was dismissed as withdrawn.

The assessee filed an appeal against an assessment order. The assessee later opted to settle the issues under the Vivad Se Vishwas Scheme 2020 and filed an application to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to opting for the Vivad Se Vishwas Scheme.

I.K. Gujral Ptu, Jalandhar vs DCIT | ITAT Chandigarh 2021

BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRIR.L NEGI, JUDICIAL MEMBER आयकर अपील सं./ITA No. 168/Chd/2020 िनधा�रण वष� / Assessment Year :2011-12 I.K. Gujral Punjab Technical Th Dy. CIT, बनाम University, Jalandhar, (Exemptions), Kapurthala Highway, Circle 1 Kapurthala Chandigarh �थायी लेखा सं./PAN NO: AAAJP1130G अपीलाथ�/Appellant ��यथ�/Respondent Hearing through video Conferencing िनधा�रतीक�ओरसे/Assessee by : Ms Somya Jain, CA राज�वक�ओरसे/ Revenue by : Smt. C Chandrakanta, CIT सुनवाई क� तारीख/Date of Hearing : 24.02.2021 उदघोषणा क� तारीख/Date of Pronouncement : 24.02.2021 आदेश/Order आदेश आदेश आदेश PerR.L. Negi, Judicial Member:

The assessee has filed the captioned appeal against the order dated 21.01.2020 passed by the Commissioner of Income Tax (Appeals)-2, Jalandhar [for short ‘the CIT(A)], pertaining to the assessment year 2011-12 vide which the Ld. CIT(A) has dismissed the appeal of the assessee filed against the assessment order passed u/s 143(3) of the Income Tax Act, 1961 (for short 'the Act').

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 ‘VivadSe Vishwas Scheme 2020’.The Ld. Counsel

2 further 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.

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

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 Counsel for the assessee, we allow the application filed by the assessee and accordingly dismiss the appeal as withdrawn.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 24.02.2021.

I.K. GUJRAL PTU,JALANDHAR vs. DCIT, CIR-1, CHANDIGARH

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