PAWAN KUMAR GOEL,LUDHIANA vs. ASSISTANT COMMISSIONER OF INCOME TAX, C-7, LUDHIANA

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ITA 1371/CHANDI/2018Status: DisposedITAT Chandigarh16 December 2020AY 2012-132 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's request to withdraw the appeal. This was based on the assessee's participation in the Vivad se Vishwas Scheme and the issuance of a certificate by the Income Tax Department.

What were the facts?

The assessee filed an appeal before the ITAT. During the hearing, the assessee requested to withdraw the appeal. This was because the assessee had opted for the 'Vivad se Vishwas Scheme' and received a certificate under it.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for the Vivad se Vishwas Scheme and received a certificate.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH’B’, CHANDIGARH

Before: MS. DIVA SINGH & MS. ANNAPURNA GUPTA

For Appellant: Shri Ashwani Kumar, CA
For Respondent: Shri Ashok Khanna, Addl. CIT
Hearing: 15/12/2020Pronounced: 16/12/2020

ORDER PER DIVA SINGH, J.M.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-3, Ludhiana dt. 14/08/2018.

2.

During the course of hearing the Assessee furnished an application praying for withdrawal of this appeal stating therein as under:

Sub: Request for permission to withdraw appeal in the case of Sh. Pawan Kumar Goel, 259, Industrial Area-A, Ludhiana.... A/Y 2012-13 ...PAN: ABGPG2298F ......................

Sir, Respectfully it is submitted that Sh. Pawan Kumar Goel is pending for adjudication before the Hon'ble Bench. The petitioner seeks permission to withdraw the above captioned appeal as the appellant company has moved before Ld. Principal Commissioner of Income Tax- 1, Ludhiana under "Vivad Se Vishwas Scheme". Also, Form 3 has been issued by Ld. PCIT-1, Ludhiana on 09.12.2020, copy of the same is enclosed.

Thanking You Yours faithfully Sd/- (Ashwani Kumar) C.A. Counsel for the Appellant 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. 798198230091220, 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. 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.

(Order pronounced in the open Court on 16/12/2020 )

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