SHRI PRABHDEEP GILL,LUDHIANA vs. ITO, W-5(3), LUDHIANA

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ITA 1505/CHANDI/2019Status: DisposedITAT Chandigarh23 December 2020AY 2014-152 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 had filed an application under The Direct Tax Vivad Se Vishwas Scheme, 2020, and the department had issued Form No. 3. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee's representative sought to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH

Before: SMT. DIVA SINGH, JM

For Appellant: Shri Sudhir Sehgal, Advocate
For Respondent: Shri Ashok Khanna, Addl. CIT
Pronounced: 23.12.2020

Hearing conducted via Webex आदेश/ORDER

By the present appeal, the assessee assails the correctness of the order dated 24.09.2019 of CIT(A)-2, Ludhiana pertaining to 2014-15 assessment year on various grounds.

2.

However at the time of hearing, ld. AR relying upon the application dated 14.12.2020 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.

3.

The ld. Sr.DR Shri Ashok Khanna on a perusal of record had no objection to the prayer of the assessee.

ITA 1505 /CHD/2019 A.Y. 2014-15 Page 2 of 2

4.

I 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peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.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 23rd December, 2020.

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