SURESH AGGARWAL,MANDI GOBINDGARH vs. ITO, W-2, MANDI GOBINDGARH

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ITA 1580/CHANDI/2018Status: DisposedITAT Chandigarh17 February 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad Se Vishwas Scheme and received a certificate under the Act. 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 Therefore, the appeal was dismissed as withdrawn.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 a withdrawal application was submitted. The assessee had opted for the Vivad Se Vishwas Scheme.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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

This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Patiala dt. 28/10/2018.

2.

During the course of hearing nobody was present on behalf of the assessee however withdrawal application has been furnished which read as under:

1.

SUB:- WITHDRAWAL OF ASSTT.YEAR 2014-15 Respected Sir, With reference to the above appeal, we submit that the appellant has opted for Vivad Se Vishwas Scheme 2020. Certificate on Form No. 3 under sub section (1) of section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 from the Competent Authority i.e. Principal Commissioner of Income Tax, Patiala for the payment of the balance amount of disputed tax has already been received. Copy enclosed herewith. It is, therefore, prayed that the appeal be kindly treated as withdrawn and appropriate order be kindly passed.

Thanking you, Yours faithfully Sd/- (SURESH AGGARWAL)

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. 798030420091220, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.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In view of the above the appeal of the assessee is dismissed as withdrawn.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 17/02/2021 )

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