What did the Tribunal hold?

The assessee sought to withdraw the appeal as they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020. The revenue had no objection to this request.

The assessee filed an appeal against the CIT(A)'s order for AY 2015-16. During the hearing, the assessee's counsel requested withdrawal of the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Kapil Kumar Sood, Shimla vs DCIT | ITAT Chandigarh 2020

Income Tax Appellate Tribunal, CHANDIGARH

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

For Appellant: Shri Sudhir Sehgal, Advocate

For Respondent: Smt. C.Chandrakanta, CIT

Hearing: 23.12.2020Pronounced: 23.12.2020

PER DIVA SINGH By the present appeal, the assessee assails the correctness of the order dated 28.06.2019 of CIT(A)-3, Gurgaon pertaining to 2015-16 assessment year on various grounds.

However at the time of hearing, ld. AR relying upon the application dated 18.12.2020 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 1240 /CHD/2019 A.Y. 2015-16 3. The ld. Sr.DR Smt.C.Chandrakanta on a perusal of record had no objection to the prayer of the assessee.

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peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn.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.

In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced on 23rd December, 2020. ( अ"नपूणा" गु"ता ) ( "दवा "संह ) (ANNAPURNA GUPTA) (DIVA SINGH) लेखा सद"य/ Accountant Member "या"यक सद"य/ Judicial Member “पूनम” आदेश क" ""त"ल"प अ"े"षत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant -

""यथ"/ The Respondent - 3. आयकर आयु"त/ CIT 4. आयकर आयु"त (अपील)/ The CIT(A)

"वभागीय ""त"न"ध, आयकर अपील"य आ"धकरण, च"डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File

आदेशानुसार/ By order, सहायक पंजीकार/

KAPIL KUMAR SOOD,SHIMLA vs. DCIT, CC, SHIMLA

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments