CANARA BANK,SHIMLA vs. ITO (TDS), SHIMLA

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ITA 1390/CHANDI/2018Status: DisposedITAT Chandigarh05 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 noted that the assessee had applied for and been accepted under the Vivad Se Vishwas Scheme. Consequently, the assessee prayed for withdrawal of the appeals.

What were the facts?

The assessee filed appeals against the CIT(A)'s order for assessment years 2012-13 to 2014-15. During the hearing, the assessee informed the tribunal that they had availed of the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn, given the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM

For Appellant: Shri Hardesh Jindal, C.A
Pronounced: 12.02.2021

ORDER PER DIVA SINGH By the present appeals, the assessee assails the correctness of the consolidated order dated 24.08.2018 of CIT(A), Shimla pertaining to 2012-13, 2013-14 and 2014-15 assessment year respectively on various grounds.

2.

However at the time of hearing, ld. AR submitted that the assessee has availed of “The Direct Tax Vivad Se Vishwas Scheme, 2020” by way of filing an application which has been accepted by the Department by issuance of Form No.

1.

3. Copy filed. In these circumstances, relying upon the separate applications dated 28.01.2021 prayer for withdrawal of the appeals is made.

ITA 1390 to 1392 /CHD/2018 A.Y. 2012-13 to 2014-15 Page 2 of 2

3.

The ld. Sr.DR Smt. Meenakshi Vohra on a perusal of record had no objection to the prayer of the assessee.

4.

We have heard the submissions and perused the material on record. In the aforementioned peculiar facts and circumstances considering the record and the submissions, the appeals of the assessee are dismissed as withdrawn. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Order pronounced on 12th February,2021.

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