What did the Tribunal hold?

The Tribunal allowed the assessee's appeal to be withdrawn as the assessee had availed the Vivad Se Vishwas scheme and settled the tax liability.

The assessee filed an appeal against the order of the CIT(A). Subsequently, the assessee opted for the Direct Tax Vivad Se Vishwas Act, 2020, to settle the litigation.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas scheme.

Lal Chand, Morinda vs ITO | ITAT Chandigarh 2021

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT:

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-1, Chandigarh dt. 22/05/2019.

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

Sub:- Withdrawal of appeal of Sh. Lai Chand, H. No- 245, Ward No- 3, Morinda (Pb) for the A.Y.- 2010-11, PAN- AIOPC6292Q FIXED FOR 18.02.2021. Sirs, This is for your kind information that the assessee had filed an appeal against the orders of CIT Appeal-1, Chandigarh, on dt. 26.07.2019 vide ack no-ITA1052/CHANDI/2019. The assessee opted the scheme under THE DIRECT TAX VIVAD SE VISHWAS ACT 2020, to purchase peace of mind and to end the litigation for all purposes. The assessee deposited the required tax as per FORM No-3 and submitting the intimation under the said scheme in form no- 4 along with this letter. Copy of challan for Rs. 35308/- is herewith enclosed. Therefore, the said appeal filed for the assessment year 2010-11 with ack no-ITA1052/CHANDI/2019 is herewith considered as withdrawn.

Sd/- Lal Bahadur Gupta (Advocate) For the ‘A’

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. 822925940151220, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

In view of the above the appeal of the assessee is dismissed as withdrawn.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 18/02/2021 )

LAL CHAND,MORINDA vs. ITO, W-2(4), ROPAR

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