MS. JYOTI GUPTA,LUDHIANA vs. ITO, W-6(4), LUDHIANA

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ITA 739/CHANDI/2019Status: DisposedITAT Chandigarh20 January 2021AY 2011-122 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 allowed the assessee's request to withdraw the appeal. This was based on the assessee's successful enrollment in the Vivad Se Vishwas scheme and the issuance of Form 3 by the Principal Commissioner.

What were the facts?

The assessee filed an appeal against the CIT(A) order. The assessee later applied to withdraw the appeal as they had opted for the Vivad Se Vishwas scheme.

What were the issues?

Whether the assessee's appeal should be withdrawn due to opting for the Vivad Se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT:

1.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-3, Ludhiana dt. 14/03/2019.

2.

The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:

Subject: Request for permission to withdraw appeal in the case of Smt. Jyoti Gupta…A/Y 2011-12…. PAN: ABZPG5062A Sir, Respectfully it is submitted that in the case of Smt. Jyoti Gupta is pending for adjudication before the Hon'ble Bench. The petitioner seeks permission to withdraw the above captioned appeal as the appellant has moved before Ld. Principal Commissioner of Income Tax-1, Ludhiana under “Vivad Se Vishwas Scheme”. Also, Form 3 has been issued by Ld. PCIT-1, Ludhiana on 27.11.2020, copy of the same is enclosed. Thanking you Yours faithfully

Sd/- (Ashwani Kumar) C.A Counsel for the Appellant

3.

During the course of hearing the Ld. Counsel for the Assessee submitted that since 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. 751804270271120, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.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In view of the above the appeal of the assessee is dismissed as withdrawn.

6.

In the result, appeal of the assessee is dismissed.

(Order pronounced in the open Court on 20/01/2021)

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