What did the Tribunal hold?

The tribunal considered the assessee's application for withdrawal of the appeal, which was not objected to by the revenue. The appeal was dismissed as withdrawn.

The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee's representative applied for withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn based on the assessee's application under the Direct Tax Vivad Se Vishwas Scheme.

Sanjeev Kumar, HUF, Mandi… vs ITO | ITAT Chandigarh 2021

Income Tax Appellate Tribunal, CHANDIGARH

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

For Respondent: Shri Ashok Khanna, Addl.CIT

Hearing: 18.01.2021Pronounced: 19.01.2021

आदेश/ORDER PER DIVA SINGH

By the present appeal, the assessee assails the correctness of the order dated 26.03.2018 of CIT(A) Patiala pertaining to 2013-14 assessment year on various grounds.

However at the time of hearing, ld. AR relying upon the application dated 16.01.2021 prays 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. 3 thereafter to the assessee, copy of which is filed.

ITA 688 /CHD/2018 A.Y. 2013-14 Page 2 of 2

The ld. Sr.DR 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peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.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 19th January,2021.

SANJEEV KUMAR, HUF,MANDI GOBINDGARH vs. ITO, W-2, MANDI GOBINDGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

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