M/S LEELA MERCANTILE PVT. LTD.,CHANDIGARH vs. ITO, CHANDIGARH

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ITA 342/CHANDI/2015Status: DisposedITAT Chandigarh14 December 2020AY 2011-122 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as the assessee had availed the Vivad Se Vishwas Scheme. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee opted for the 'Vivad Se Vishwas Scheme' and received Form No. 3.

What were the issues?

Whether the assessee can withdraw an appeal after opting for the Vivad Se Vishwas Scheme.

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 N.K. SAINI, VICE PRESIDENT:

1.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Chandigarh dt. 13.01.2015.

2.

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

Sub: Submission of Form No. 3 issued under ‘Vivad Se Vishwas Scheme’ and request for withdrawal of appeal in the case of M/s Leela Mercantile Pvt. Ltd. ITA No. : 342/CHD/2015 A.Y. 2011-12 Date of Hearing: 14.12.2020 Kindly refer to the above mentioned appeal which is fixed for hearing before the Hon'ble Bench for today only. It is respectfully submitted that the appellant had opted for ‘Vivad Se Vishwas Scheme’ and has received Form No.

3.

The copy of which is enclosed herewith. The appeal filed by the appellant is hereby withdrawn.

In view of the above submission, it is humbly requested that appellant may kindly be allowed to withdraw the appeal. Thanking you, Yours faithfully, Sd/- (Vineet Krishan) Counsel 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. 772124960011220, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.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In view of the above the appeal of the assessee is dismissed as withdrawn.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.

(Order pronounced in the open Court on 14/12/2020)

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