SURINDER SINGH ROPAL,YAMUNANAGAR vs. PR. CIT, PANCHKULA

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ITA 769/CHANDI/2019Status: DisposedITAT Chandigarh22 January 2021AY 2014-152 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 expressed the intention 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 filed an appeal before the ITAT. Subsequently, the assessee applied for the 'Vivad Se Vishwas Scheme 2020' and the Income Tax Department issued Form No. 3, settling the dispute.

What were the issues?

Whether the appeal should be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, “B”, CHANDIGARH

Before: SMT. DIVA SINGH & SMT.ANNAPURNA GUPTA

For Appellant: Shri Rohit Goyal, CA
For Respondent: Shri Sandip Dahiya, CIT
Hearing: 21.01.2021Pronounced: 22.01.2021

आदेश/Order

Per Annapurna Gupta, AM:

1.

The present appeal has been preferred by the assessee against the order dated 27.2.2019 of the Commissioner of Income Tax (Appeals), Panchkula [hereinafter referred to as ‘CIT(A)’]

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, -Chd/-2019 Surinder Singh Ropal, Amabala Cantt. 2 thus settling the dispute, therefore, he intends to withdraw the present appeal. A separate application dated 20.01.2021 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In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’ Order pronounced on 22.01.2021.

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