SMT. KRISHNA GOYAL,MANDI GOBINDGARH vs. ITO, W-2, MANDI GOBINDGARH

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ITA 1457/CHANDI/2018Status: DisposedITAT Chandigarh23 February 2021AY 2014-152 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 request to withdraw the appeal. This was based on the assessee availing the Vivad Se Vishwas Scheme and the Revenue not objecting to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A) order. During the pendency of the appeal, the assessee opted for the 'Vivad Se Vishwas Scheme' and received a certificate under the scheme.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee if they have opted for and received benefits under the Vivad Se Vishwas Scheme.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:

This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Patiala dt. 05/09/2018.

2.

The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:

1.

Sub: Request for permission to withdraw appeal in the case of Smt. Krishna Goyal, C/o Northern India Steel Rolling Mills, Guru Ki Nagri, Mandi Gobindgarh....A/Y 2014-15 ... PAN: ABLPG8884C Sir, Respectfully it is submitted that Smt. Krishna Goyal is pending for adjudication before the Hon'ble Bench The petitioner seeks permission to withdraw the above captioned appeal as the appellant has moved before Ld. Principal Commissioner of Income Tax, Patiala under "Vivad Se Vishwas Scheme" Also, Form 3 has been issued by Ld. PCIT. Patiala on 21.01.2021. copy of the same is enclosed. Thanking You Yours faithfully Sd/- (Ashwani Kumar)

C.A. Counsel for the Appellant

3.

During the course of hearing the Ld. Counsel for the Assessee submitted that since 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. 222335050210121, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.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.

In the result, appeal of the assessee is dismissed. 6.

(Order pronounced in the open Court on 23/02/2021 )

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