M/S Q TWO SYSTEMS PVT. LTD.,MOHALI vs. ITO, MOHALI

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ITA 529/CHANDI/2017Status: DisposedITAT Chandigarh04 January 2021AY 2008-092 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 requested to withdraw the appeals as they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020. The revenue had no objection to this request.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2008-09 and 2009-10. At the time of hearing, the assessee sought withdrawal of the appeals.

What were the issues?

The primary issue was whether the appeals could be dismissed as withdrawn based on the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

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

For Appellant: Shri Vineet Thakral, Advocate
For Respondent: Shri Ashok Khanna, Addl.CIT
Hearing: 07.01.2021Pronounced: 08.01.2021

Heard together (2 matters)

ITA No. 529/CHD/2017
ITA No. 530/CHD/2017

Read from the judgment's own cause title. This page is filed under one of them.

आदेश/ORDER PER DIVA SINGH

1.

By the present appeals, the assessee assails the correctness of the separate order dated 24.01.2017 of the CIT(A)-2, Chandigarh pertaining to 2008-09 and 2009-10 assessment year respectively on various grounds.

2.

However at the time of hearing, ld. AR relying upon the application dated 31.12.2020 prays for a withdrawal of the appeals filed on the grounds that the ITA 529&530 /CHD/2017 A.Y. 2008-09&2009-10 Page 2 of 2 assessee has moved application under “The Direct Tax Vivad Se Vishwas Scheme,2020”. The department, it was submitted, has consequently issued Forms No. 3 thereafter to the assessee, copies of which are filed.

3.

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

4.

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facts and circumstances considering the record and the submissions, the appeals of the assessee are dismissed as withdrawn.

Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex.

5.

In the result, the appeals of the assessee are dismissed as withdrawn.

Order pronounced on 8th January,2021.

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