MANDEEP SINGH SANDHU,CHANDIGARH vs. THE INCOME TAX OFFICER, AMRITSAR.
What did the Tribunal hold?
The Tribunal noted that the assessee had availed the Vivad se Vishwas scheme and the Department had issued Form 3. Consequently, the appeal was dismissed as withdrawn.
What were the facts?
The assessee filed an appeal before the ITAT. During the hearing, the assessee moved a withdrawal application, stating they had opted for the Vivad se Vishwas (VSVS) scheme and the Income Tax Department had accepted their case.
What were the issues?
Whether an appeal can be withdrawn by the assessee if they have opted for and been accepted under the Vivad se Vishwas scheme.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
आदेश आदेश/Order आदेश आदेश
PER N.K. SAINI, VICE PRESIDENT:
This is an appeal by the Assessee against the order dt. 05/07/2016 of CIT(A)-2, Amritsar.
During the course of hearing none appeared on behalf of the assessee but a withdrawal application has been moved by the Assessee which reads as under:
Sub: Withdrawal of Appeal No. ITA 580/ASR/2016, Dear Sir, Kindly refer to your above said Appeal dated 23/06/2021 received in the above case. In this connection, it is submitted that the Appellant has opted for the VSVS Scheme and also the Income Tax Department has accepted the case and issued the Form No. 3 to the Appellant which is enclosed herewith for your ready reference. The due date for deposit of Tax under VSVS Scheme is 31/08/2021. So kindly allow me to withdraw my appeal in view of the above facts. Thanking you, Yours faithfully Date: 14/07/2021 Sd/- (Assessee) 3. In the present case, it is noticed that 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.279880160030321, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee is to be dismissed as withdrawn.
The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.
In view of the above the appeal of the assessee is dismissed as withdrawn.
(Order pronounced in the open Court on 28/07/2021).
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- Amish Anantrai Modi, Mumbai vs Central Circel 2(1), MumbaiITA 6281/MUM/2025[2011-2012]Status: Disposed9 Dec 2025AY 2011-2012
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