SH. RANJEET SINGH,LUDHIANA vs. ITO, W-6(2), LUDHIANA

PDF · subscribers
ITA 1485/CHANDI/2018Status: DisposedITAT Chandigarh02 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 submitted an application to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Scheme. The Revenue had no objection.

What were the facts?

The assessee preferred an appeal against the CIT(A) order. The assessee subsequently moved an application under the 'Vivad Se Vishwas Scheme, 2020', and the dispute was settled.

What were the issues?

The primary issue was the withdrawal of the appeal due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

आदेश/Order

PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER:

1.

The present appeal has been preferred by the assessee against the order dated 12.09.2018 of the Commissioner of Income Tax (Appeals)-3, Ludhiana.

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

ITA -1485/CHD/2018 A.Y. 2015-16 Page 2 of 2 intends to withdraw the present appeal. A separate application dated 01.02.2021 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.

In view of the above, the appeal of the assessees is hereby dismissed as 'Withdrawn'

Order pronounced on 02.02.2021.

Recent GST High Court judgments

Search GST case law →