SHRI SAMAY SINGH,JAGADHRI vs. ITO, W-4, YAMUNANAGAR

PDF · subscribers
ITA 828/CHANDI/2019Status: DisposedITAT Chandigarh21 December 2020AY 2015-162 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 allowed the assessee to withdraw the appeal as the assessee had availed the Vivad se Vishwas Scheme and the Income Tax Department had issued the necessary certificate.

What were the facts?

The assessee had filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for the 'Vivad se Vishwas Scheme'.

What were the issues?

Whether an appeal can be withdrawn if the assessee opts for the Vivad se Vishwas Scheme and fulfills its conditions.

Which sections of the Income-tax Act were involved?

Section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

आदेश/Order

PER R.L. NEGI, JUDICIAL MEMBER:

1.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-4, Ludhiana dt. 22/03/2019.

2.

The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:

Sub: Request for withdrawal of appeal as filed vide AY 2015-16 (Fixed for 21.12.2020).

With regard to the captioned subject, it is very humbly submitted that for A.Y. 2015-16, the Appellant has opted for "Vivad se Vishwas Scheme", 2020 and had filed Form 1 & 2 with Worthy PCIT, Panchkula on 02.04.2020. The Worthy PCIT, Panchkula has also issued Form 3 dated 13.10.2020, as per copy enclosed and now the Appellant is required to file Form 4 along with the evidence of withdrawal of appeal.

Thus, in view of the above, it is very humbly requested to kindly allow the appellant to withdraw the appeal as filed with Hon'ble ITAT.

Thanking you, Yours faithfully, Sd/- Authorized Signatory

3.

During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing Certificate No. 644740170131020, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

4.

The Ld. Sr. DR did not object if appeal of the assessee is dismissed as withdrawn.

5.

In view of the above the appeal of the assessee is dismissed as withdrawn.

6.

In the result, appeal of the assessee is dismissed.

Recent GST High Court judgments

Search GST case law →