What did the Tribunal hold?

The assessee sought withdrawal of the appeal as they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020. The department had no objection to the withdrawal.

The assessee filed an appeal against the CIT(A) order for AY 2008-09. The assessee later filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to their participation in the Vivad Se Vishwas Scheme.

Maroof Ali, Yamunanagar vs ITO | ITAT Chandigarh 2021

Income Tax Appellate Tribunal, CHANDIGARH

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

For Appellant: Shri Rohit Goyal, CA

For Respondent: Shri Ashok Kumar Khanna, Addl.CIT

Hearing: 21.01.2021Pronounced: 22.01.2021

आदेश/ORDER PER DIVA SINGH

By the present appeal, the assessee assails the correctness of the order dated 14.06.2019 of CIT(A)-4 Ludhiana pertaining to 2008-09 assessment year on various grounds.

The assessee has filed an application dated 21.01.2021 praying for a withdrawal of the appeal filed on the grounds that the assessee has moved an application under “The Direct Tax Vivad Se Vishwas Scheme,2020”. The department, it was submitted, has consequently issued Form No. 5 thereafter to the assessee, copy of which is filed.

ITA 1276 /CHD/2019 A.Y. 2008-09 Page 2 of 2

The ld. Sr.DR Shri Ashok Khanna on a perusal of record had no objection to the prayer of the assessee.

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peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 22nd January,2021.

MAROOF ALI,YAMUNANAGAR vs. ITO, W-5, YAMUNANAGAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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