SHRI PARDEEP KUMAR DHARMANI,PANCHKULA vs. DCIT, CIRCLE, PANCHKULA

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ITA 745/CHANDI/2019Status: DisposedITAT Chandigarh23 December 2020AY 2009-102 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 Tribunal noted that the assessee had applied for the Vivad se Vishwas Scheme and the dispute was settled. Therefore, the assessee's counsel sought to withdraw the appeal.

What were the facts?

The assessee filed an appeal before the ITAT against an order of the CIT(A). The assessee subsequently applied for the Vivad se Vishwas Scheme, 2020, which settled the dispute. The assessee then intended to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal due to the settlement of the dispute under the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

आदेश/Order

PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER:

1.

The present appeal has been preferred by the assessee against the order dated 18.02.2019 of the Commissioner of Income Tax (Appeals)-3, Ludhiana.

2.

At the outset, Ld. Counsel for the assessee has submitted that since the assessee had moved an application for 'Vivad Se Vishwas Scheme,2020' and the Income Tax Department has issued Form No.3, thus settling the dispute, therefore, he intends to withdraw the present appeal. A separate application

ITA -745/CHD/2019 A.Y. 2009-10 Page 2 of 2 dated 22.12.2020 for withdrawal of the appeal has been submitted by the ld. Counsel for the assessee. The ld. DR has no objection for the said withdrawal.

In view of the above, the appeal of the assessee is hereby dismissed as 'Withdrawn'

Order pronounced on 23 rd December,2020.

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