SHRI ADARSH BHATIA,CHANDIGARH vs. DCIT, CIRCLE, CHANDIGARH

ITA 1606/CHANDI/2019Status: DisposedITAT Chandigarh11 January 2021AY 2016-172 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 informed the tribunal of the settlement and requested to withdraw the appeal. The revenue had no objection.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee later applied for the 'Vivad Se Vishwas Scheme, 2020' and the dispute was settled.

What were the issues?

The primary issue was the withdrawal of the appeal due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

आदेश/Order

PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER:

The present appeal has been preferred by the assessee against the order dated 14.10.2019 of the Commissioner of Income Tax (Appeals), Panchkula.

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, thus settling the dispute, therefore, he

ITA -1606/CHD/2019 A.Y. 2016-17 Page 2 of 2 intends to withdraw the present appeal. A separate application dated 23.12.2020 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In view of the above, the appeal of the assessee is hereby dismissed as 'Withdrawn'

Recent GST High Court judgments

Search GST case law →