PRONTOS LTD.,PARWANOO vs. DCIT, CIRCLE, SOLAN

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ITA 838/CHANDI/2019Status: DisposedITAT Chandigarh18 February 2021AY 2005-062 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad se Vishwas scheme and the Income Tax Department had issued a certificate. The Revenue did not object to the withdrawal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee's representative was absent but submitted an email requesting withdrawal of the appeal. The assessee had opted for the Vivad se Vishwas scheme.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT:

1.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Palampur dt. 18/03/2019.

2.

During the course of hearing nobody was present on behalf of the assessee however an email received for withdrawal of appeal, content of the said email read as under:

“ Kindly permit me to withdraw the appeal, all the necessary documents are attached below. “

3.

During the course of hearing it is noticed that 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. 995770770040121, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.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In view of the above the appeal of the assessee is dismissed as withdrawn.

6.

In the result, appeal of the assessee is dismissed.

(Order pronounced in the open Court on 18/02/2021 )

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