What did the Tribunal hold?

The tribunal allowed the withdrawal of the appeal based on the assessee's participation in the 'Vivad se Vishwas Scheme'. The Revenue did not object to the withdrawal.

The assessee filed an appeal against an assessment order. The assessee later applied to withdraw the appeal as they had opted for the 'Vivad se Vishwas Scheme'.

What were the issues?

Whether an appeal can be withdrawn by the assessee after opting for the 'Vivad se Vishwas Scheme'.

Sneh Lata vs ITO | s.143(2) | ITAT Chandigarh 2020

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT:

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-1, Chandigarh dt. 05/08/2019.

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

Subject: Application for withdrawal of Appeal No. ITA- 1456/CHANDI- 2019.

Sir, It is respectfully submitted that the assessee has filed an appeal against the assessment order u/s 143(2) for the assessment year 2 0 1 5 16 vide Form 36 dated 13/11 /2019, appeal number ITA/1456/Chandi/2019.

The Government of India has given an opportunity to assessee to end the litigation by taking part in the "Vivad se Vishwas Scheme". The assessee has applied for the scheme and would therefore like to withdraw her appeal. The copy of Form 3 under Rule 3 of the V i v ad Se Vishwas Act, 2020, is enclosed herewith. It is therefore requested that the appeal of the assessee may kindly be considered as withdrawn and oblige. Thanking you, Yours faithfully, Sd/- Ashok Kumar Jain (Advocate)

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. 771986090011220, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

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 DR did not object if appeal of the assessee is dismissed as withdrawn.

In view of the above the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed. 6.

(Order pronounced in the open Court on 17/12/2020)

SNEH LATA,CHANDIGARH vs. ITO, W-3(2), CHANDIGARH

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What were the facts?

What were the issues?

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