SH. CHARANJIT SINGH CHANNI,JALANDHAR vs. THE ASSTT. COMMISSIONER OF INCOME-TAX, JALANDHAR

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ITA 569/ASR/2014Status: DisposedITAT Amritsar16 February 2021AY 2012-132 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad Se Vishwas scheme and received a certificate. Therefore, the appeal was to be dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT after their appeal was dismissed by the CIT(A). The assessee subsequently opted for the Vivad Se Vishwas Act, 2020 scheme.

What were the issues?

Whether an appeal filed before the ITAT can be dismissed as withdrawn when the assessee has opted for the Vivad Se Vishwas Act, 2020 scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

आदेश/Order आदेश आदेश आदेश

PER N.K. SAINI, VICE PRESIDENT:

This is an appeal by the Assessee against the order dt. 28/08/2014 of CIT(A)-I, Ludhiana.

2.

During the course of hearing none appeared on behalf of the assessee but a withdrawal application has been moved by the Ld. Counsel for the assessee which reads as under:

1.

SUB: WITHDRAW OF APPEAL IN THE CASE OF CHARANJIT SINGH CHANNI, 309-A, GURU TEG BAHADUR NAGAR, JALANDHAR FOR THE ASSTT. YEAR 2012-13. PAN: ABSPS522811 Sir, In connection with above it is submitted that assessment in the case of assessee was completed u/s 143(3) r.w.s of the I.T. Act, 1961. Assessee preferred an appeal before the Worthy CIT(A)-1, Ludhiana, wherein the appeal was dismissed, thereafter assessee further preferred appeal before your good self vide receipt dated 22/09/2014. Sir, it is submitted that assessee have opted for Scheme under Vivad Se Vishwas Act, 2020, copy of Form -3 is enclosed herewith. It is therefore requested that appeal filed may kindly be treated as withdrawn. Thanking you,

Your’s faithfully, Sd/- (ASHRAY SARNA) Counsel for the 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.836163290171220, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee is to be dismissed as withdrawn.

4.

The Ld. DR did not object if appeal of the assessee is dismissed as withdrawn.

5.

In view of the above the appeal of the assessee is dismissed as withdrawn.

(Order pronounced in the open Court on 16/02/2021).

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