SMT. NISHI GUPTA,MANDI GOBINDGARH vs. ITO, W-2, MANDI GOBINDGARH

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ITA 34/CHANDI/2019Status: DisposedITAT Chandigarh23 February 2021AY 2015-162 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 assessee's counsel requested to withdraw the appeal due to the settlement under the Vivad Se Vishwas Scheme. The revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. Subsequently, the assessee applied for the 'Vivad Se Vishwas Scheme, 2020' and received Form No. 3, indicating the dispute was settled.

What were the issues?

Whether the appeal can be withdrawn by the assessee after opting for and settling the dispute under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM

For Appellant: Shri Ashwani Kumar, C.A
Hearing: 23.02.2021Pronounced: 23.02.2021

आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2015-16 Smt. Nishi Gupta, The ITO, बनाम C/o Spark Steel Sales, Ward – 2, VS King Mill Road, Mandi Gobindgarh. Mandi Gobindgarh. �थायी लेखा सं./PAN No: ABMPG4051A अपीलाथ�/Appellant ��यथ�/Respondent �नधा�रती क� ओर से/Assessee by : Shri Ashwani Kumar, C.A. राज�व क� ओर से/ Revenue by : Shri Ashok Khanna, Addl. CIT सुनवाई क� तार�ख/Date of Hearing : 23.02.2021 उदघोषणा क� तार�ख/Date of Pronouncement : 23.02.2021 Hearing conducted via Webex आदेश/ORDER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER:

The present appeal has been preferred by the assessee against the order dated 30.11.2018 of the Commissioner of Income Tax (Appeals), Patiala. 2. At the outset, Ld. Counsel for the assessee has submitted that since the assessee had moved an application for 'Vivad Se Vishwas Scheme,2020' and the Income Tax Department has issued Form No.3, thus settling the dispute, therefore, he

ITA -34/CHD/2019 A.Y. 2015-16 Page 2 of 2 intends to withdraw the present appeal. A separate application dated 22.02.2021 for withdrawal of the appeal has been submitted by the ld. Counsel for the assessee. The ld. DR has no objection for the said withdrawal.

In view of the above, the appeal of the assessees is hereby dismissed as 'Withdrawn'

Order pronounced on 23.02.2021.

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