SMT. CHANDA DEVI,SIRSA vs. ASSESSING OFFICER, W-1, SIRSA

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ITA 307/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 requested to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Scheme. The revenue had no objection to the withdrawal.

What were the facts?

The assessee preferred an appeal against the order of the CIT(A) for the assessment year 2015-16. The assessee had applied for the 'Vivad Se Vishwas Scheme, 2020' and the dispute was settled.

What were the issues?

Whether the appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme.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 02.02.2021 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In view of the above, the above appeal of the assessee is hereby dismissed as 'Withdrawn'.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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