M/S LITTLE BEE IMPEX,DORAHA vs. CIT (APPEALS) II, LUDHIANA

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ITA 179/CHANDI/2015Status: DisposedITAT Chandigarh21 December 2020AY 2011-122 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's counsel expressed the intention to withdraw the appeals as the dispute was settled under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed two appeals before the ITAT against the orders of the CIT(A) for the assessment year 2011-12. The assessee had applied for the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was the withdrawal of appeals by the assessee due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 179/CHD/2015
ITA No. 823/CHD/2014

Read from the judgment's own cause title. This page is filed under one of them.

आदेश/Order

PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER:

1.

Both the above appeals have been preferred by the assessee against the orders dated 24.11.2014 and 07.08.2014 of the Commissioner of Income Tax (Appeals)-II, Ludhiana respectively pertaining to 2011-12 assessment year.

ITA -179/CHD/2015 & ITA 823/CHD/2014 A.Y. 2011-12 Page 2 of 2

2.

At the outset, Ld. Counsel for the assessee has submitted that since the assessee had moved 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 appeals. A separate application received in this office on 08.12.2020 for withdrawal of the appeals 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In view of the above, the appeals of the assessees are hereby dismissed as 'Withdrawn'

Order pronounced on 21.12.2020.

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