ANJU JALLAN,SIRSA vs. ASSESSING OFFICER, W-1, SIRSA

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ITA 277/CHANDI/2019Status: DisposedITAT Chandigarh15 February 2021AY 2015-162 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 assessee's counsel informed the tribunal about the settlement under the Vivad Se Vishwas Scheme and requested to withdraw the appeal. The revenue had no objection.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). During the pendency of the appeal, the assessee applied for the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

आदेश/Order

Per Annapurna Gupta, Accountant Member:

1.

The above appeal has been preferred by the assessee against the order of the Commissioner of Income Tax (Appeals)- 5, Ludhiana dated 25.01.2019 relating to assessment year 2015-16 passed u/s 250(6)) of the Income Tax Act, 1961 (hereinafter referred to as ‘Act’.

A.Y. 2015-16 Page 2 of 2

2.

At the outset, Ld. Counsel for the assessee has submitted that since the assessee had moved an application for 'Vivad Se Vishwas Scheme, 2020' and the Income Tax Department has issued Form No.3, thus settling the dispute, therefore, he intends to withdraw the present appeal. Separate application dated 11.01.2021 for withdrawal of the appeal has been submitted by the ld. Counsel for the assessee. The ld. DR has no objection for the said withdrawal.

3.

In view of the above, the above appeal of the assessee is hereby dismissed as 'Withdrawn'.

Order pronounced on 16.02.2021.

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