What did the Tribunal hold?

The Tribunal considered the submissions and the fact that the assessee had opted for the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee later sought to withdraw the appeal as they had availed of the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad Se Vishwas Scheme.

Sh. Opinder Pal Singh, Ropar vs ITO | ITAT Chandigarh 2021

Income Tax Appellate Tribunal, CHANDIGARH

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

For Appellant: Shri Neeraj Arora, C.A

Hearing: 22.02.2021Pronounced: 23.02.2021

ORDER आदेश आदेश PER DIVA SINGH By the present appeal, the assessee has assailed the correctness of the order dated 25.01.2019 of CIT(A)-1, Chandigarh pertaining to 2013-14 assessment year on various grounds. 2. The ld. AR relying on the application dated 19.02.2021 prays for withdrawal of the appeal stating that the assessee having availed of “The Direct Tax Vivad Se Vishwas Scheme, 2020” seeks to withdraw. The Department has issued Form No. 3. Copy filed.

ITA-432/CHD/2019 A.Y. 2013-14 Page 2 of 2

The ld. Sr.DR Smt.Kusum Bansal on a perusal of record had no objection to the prayer of the assessee.

We have heard the submissions and perused the material on record. In the aforementioned peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 23rd Feb.,2021.

SH. OPINDER PAL SINGH,ROPAR vs. ITO WARD 2(2), ROPAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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