What did the Tribunal hold?

The Tribunal noted that the assessee has availed settlement under the Vivad Se Vishwas Scheme and the application has been accepted. The Revenue had no objection to the assessee's prayer.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2012-13. During the hearing, the assessee submitted that they have availed settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020, and the application has been accepted.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to availing settlement under the Vivad Se Vishwas Scheme.

M/S San Greens Ltd. (Formerly… vs ITO | ITAT Chandigarh 2021

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

आदेश आदेश PER DIVA SINGH By the present appeal, the assessee has assailed the correctness of the order dated 25.03.2019 of CIT(A)-3, Ludhiana pertaining to 2012-13 assessment year on various grounds.

However at the time of hearing, ld. AR relying on the application dated 22.02.2021submitted that the assessee has availed of settlement under “The Direct Tax Vivad Se Vishwas Scheme, 2020” and its application has been accepted by the Department as Form No. 3 stands issued. Copy filed. In these circumstances, the assessee prays for withdrawal of the appeal.

ITA-825/CHD/2019 A.Y. 2012-13 3. The ld. Sr.DR Shri Sandeep Dahiya 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considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.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. गु"ा ) अ"पूणा" गु"ा "दवा "सह ( अ"पूणा" ( "दवा "सह ) अ"पूणा" अ"पूणा" गु"ा गु"ा "दवा "दवा "सह "सह (ANNAPURNA GUPTA) (DIVA SINGH) लेखा सद"य सद"य/ Accountant Member "याियक "याियक सद"य सद"य/ Judicial Member लेखा लेखा लेखा सद"य सद"य "याियक "याियक सद"य सद"य “Poonam” आदेश क" "ितिलिप अ"ेिषत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant

""यथ"/ The Respondent 3. आयकर आयु"/ CIT 4. आयकर आयु" (अपील)/ The CIT(A) 5. िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, च"डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/

M/S SAN GREENS LTD. (FORMERLY KNOWN AS A.C. & S. SECURITIES LTD.),LUDHIANA vs. ITO, W-7(2), LUDHIANA

What did the Tribunal hold?

What were the facts?

What were the issues?

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