SHRI SATWINDER SINGH MAVI,ROPAR vs. ITO, W-2(2), ROPAR

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ITA 800/CHANDI/2019Status: DisposedITAT Chandigarh23 December 2020AY 2014-152 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal considered the assessee's application for withdrawal and the revenue's lack of objection. Consequently, the appeal was dismissed as withdrawn.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's counsel requested withdrawal of the appeal. This was based on the assessee having opted for the Direct Tax Vivad Se Vishwas Scheme, 2020.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.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 Tej Mohan Singh, Advocate
For Respondent: Shri Ashok Khanna, Addl. CIT

Hearing conducted via Webex आदेश/ORDER

By the present appeal, the assessee assails the correctness of the order dated 28.02.2019 of CIT(A)-1, Chandigarh pertaining to 2014-15 assessment year on various grounds.

2.

However at the time of hearing, ld. AR relying upon the application dated 22.12.2020 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” and the department has issued Form No. 3 settling the payments etc., copy filed.

3.

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

ITA 800 /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peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.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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