SH. LEELA DHARI SACHDEVA,PANCHKULA vs. ITO, PANCHKULA

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ITA 693/CHANDI/2015Status: DisposedITAT Chandigarh23 February 2021AY 2006-072 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 The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an assessment order. The assessee later opted to settle the issues under the 'Vivad Se Vishwas Scheme 2020'. An application for withdrawal of the appeal was filed.

What were the issues?

The primary issue was the withdrawal of an appeal by the assessee due to opting for a settlement scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

िनधा�रतीक�ओरसे/Assessee by : Shri Leela Dhari Sachdeva (withdrawal application) राज�वक�ओरसे/ Revenue by : Smt. Kusam Bansal, Addl. CIT सुनवाईक�तारीख/Date of Hearing : 23.02.2021 उदघोषणाक�तारीख/Date of Pronouncement : 23.02.2021 आदेश/Order आदेश आदेश आदेश Per R.L. Negi, Judicial Member:

The assessee has filed the captioned appeal against the order dated 18.5.2015 passed by the Commissioner of Income Tax (Appeals), Panchkula (for short ‘the CIT(A)], pertaining to the assessment year 2006-07 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').

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

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.

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 Counsel for the assessee, we allow the application filed by the assessee and accordingly dismiss the appeal as withdrawn.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 23.02.2021.

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