PANKAJ GOYAL,MANDI GOBINDGARH vs. ITO, W-2, MANDI GOBINDGARH

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ITA 1551/CHANDI/2018Status: DisposedITAT Chandigarh28 January 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad Se Vishwas scheme and a certificate had been issued. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee's counsel submitted a withdrawal application stating that the appellant had opted for the Vivad Se Vishwas Scheme.

What were the issues?

Whether an appeal can be withdrawn if the assessee opts for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT:

This is an appeal filed by the Assesee against the order of the Ld. CIT(A), Patiala dt. 28/10/2018.

2.

During the course of hearing none appeared on behalf of the assessee but a withdrawal application has been moved by the Ld. Counsel for the assessee which reads as under:

1.

SUB:- WITHDRAWAL OF ASSTT.YEAR 2014-15- DATE OF HEARING 28.01.2021. Respected Sirs, With reference to the above appeal fixed for hearing before the Hon'ble Bench on 28.01.2021, we submit that the appellant has opted for Vivad Se Vishwas Scheme 2020. Certificate on Form No. 3 under sub section (1) of section 5 of the Direct Tax Vivad Se Vishwas Act, 2020 from the Competent Authority i.e. Principal Commissioner of Income Tax, Patiala for the payment of the balance amount of disputed tax has already been received. Copy already filed on 27.01.2021. it is, therefore, prayed that the appeal be kindly treated as withdrawn and appropriate order be kindly passed.

Thanking you Yours faithfully, For DATTA SINGLA & CO. Chartered Accountants Sd/- (CA Rajiv Datta) Counsel for the Assessee 3. In the present case, 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. 958870170301220, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee is to be dismissed as withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.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.

(Order pronounced in the open Court on 28/01/2021).

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