SH. VIJAY KUMAR,KULLU vs. PR. CIT, SHIMLA

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ITA 735/CHANDI/2018Status: DisposedITAT Chandigarh04 January 2021AY 2013-142 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 sought withdrawal of the appeal 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 an appeal against the order of the Pr. CIT for the assessment year 2013-14. During the hearing, the assessee's counsel requested to withdraw the appeal.

What were the issues?

The primary issue was whether the appeal could be withdrawn by the assessee due to their participation in the Vivad Se Vishwas Scheme.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: Smt Komal Thakur, Advocate
For Respondent: Shri Sandip Dahiya, CIT
Hearing: 07.01.2021Pronounced: 08.01.2021

आदेश/ORDER PER DIVA SINGH

1.

By the present appeal, the assessee assails the correctness of the order dated 14.03.2014 of Pr. CIT, Shimla pertaining to 2013-14 assessment year on various grounds.

2.

However at the time of hearing, ld. AR relying upon the application dated 06.01.2021 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 735 /CHD/2018 A.Y. 2013-14 Page 2 of 2

3.

The ld. Sr.DR Shri Sandip Dahiya 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peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn.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.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 8th January,2021.

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