SH. ROHIT KUMAR,LUDHIANA vs. ITO, W-VI(2), LUDHIANA

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ITA 1293/CHANDI/2019Status: DisposedITAT Chandigarh17 February 2021AY 2011-122 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 noted that the assessee had availed the Vivad Se Vishwas Scheme and the Income Tax Department had issued the necessary certificate. The Revenue did not object to the withdrawal.

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?

The primary issue was whether the assessee's appeal could be withdrawn due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020

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)-3, Ludiana dt. 28/06/2019.

2.

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

Sub. : Withdrawal of Appeal No. ITA 1293/Chandi/2019 filed on 27/09/2019 for the A.Y. 2011-12 in the cise of Rohit Kumar, Luhaiana PAN: ACJPK7572Q The above Appeal filed on 27/09/2019 for the A.Y. 2011-12 in the case of Rohit Kumar, Ludhiana is ying pending before this Hon'ble Tribunal for adjudication. Now, since the appellant has opted under Vivad Se Vishwas Scheme therefore, the appeal is being withdrawn. Copy of Form-1 and Form-2 filed by the appellant-assessee filed on 30/01/2021 along with Form-3 dated 09/02/2021 issued by the Income Tax Department under Vivad Se Vishwas Scheme are enclosed.

This is for your information and further necessary action. for Rohit Kumar, Sd/- (CA. Manish K. Gupta) Counsel

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. 247359080090221, 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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