SH. RAKESH KUMAR CHOPRA,NAWANSHAHR vs. INCOME TAX OFFICER, NAWANSHAHR

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ITA 154/ASR/2019Status: DisposedITAT Amritsar16 February 2021AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad Se Vishwas Scheme and the Income Tax Department had issued Form 3. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee did not appear but submitted a withdrawal application. The assessee had opted for the Vivad Se Vishwas Scheme and received Form 3.

What were the issues?

Whether an appeal can be withdrawn by the assessee who has opted for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

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. 28/12/2018 of CIT(A)-I, Jalandhar.

2.

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:

1.

Re: Request for withdrawing the appeal Respectfully submitted: The appeal under reference is pending for adjudication before the Hon'ble Bench. However, the appellant has preferred to go for Vivad Se Vishwas Scheme and has duly received form No. 3 from the principal CIT-1, Jalandhar. Copy Enclosed It is prayed that keeping in view the scheme of he Act, I may be allowed to withdraw my appeal. Thanking You, Yours faithfully, Sd/- (Rakesh Kumar Chopra) 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.122139000070121, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee is to be dismissed as withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.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In view of the above the appeal of the assessee is dismissed as withdrawn.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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