SH. PARVEEN KUMAR,CHANDIGARH vs. DCIT, CHANDIGARH

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ITA 516/CHANDI/2017Status: DisposedITAT Chandigarh17 February 2021AY 2012-132 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The tribunal dismissed the appeal as withdrawn, granting liberty to the assessee to seek restoration if the Vivad Se Vishwas application is not accepted.

What were the facts?

The assessee sought an adjournment of the appeal hearing to settle the tax dispute under the Direct Tax Vivad Se Vishwas Scheme. Form No. 3 was received, but tax payment was pending.

What were the issues?

Whether the appeal should be adjourned or dismissed as withdrawn in light of the assessee opting for the Vivad Se Vishwas Scheme.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)-2, Chandigarh dt. 16/02/2017.

2.

During the course of hearing Ld. Counsel for the Assessee submitted an application for adjournment of hearing which read as under:

In the matter of relating to the assessment year 2012-13 fixed for hearing tomorrow the 17th of February, 2021.

Application for adjournment of hearing.

Respectfully showeth as under: The above appeal stands fixed for hearing tomorrow the 17th of February, 2021. But the assessee is availing the "The Direct Tax Vivad Se Vishwas" Scheme which has been announced by the Government and settle the tax dispute. Form No. 3 has been received but the assessee is yet to make payment of tax. The appeal shall be withdrawn after the payment of taxes.

It is, therefore, respectfully prayed that hearing in the above appeal may please be adjourned to some other date convenient to the Hon'ble Bench.

Sd/- (Tejmohan Singh) Advocate For: Shri Parveen Kumar, Chandigarh, 3. During the course of hearing the Ld. Counsel for the Assessee submitted that the assessee had moved applications before the concerned authority for availing the benefit under section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020. Ld. Counsel for the Assessee mentioned that although Form No. 3 had been issued by the Department but the tax not yet to be deducted.

4.

The Ld. DR did not object to the aforesaid proposal of the Ld. Counsel for the Assessee.

5.

In view of the above the appeal of the assessee is dismissed as withdrawn with a rider that in case the application moved by the assessee under section 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020 is not accepted then the liberty is given to the assessee to move application in accordance with law for restoring the appeal.

6.

In the result, appeals of the assessee is dismissed.

(Order pronounced in the open Court on 17/02/2021 )

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