SH. BHAGWANT SINGH HUF,CHANDIGARH vs. ACIT, C-4(1), CHANDIGARH

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ITA 1563/CHANDI/2017Status: DisposedITAT Chandigarh14 December 2020AY 2013-142 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 application to withdraw the appeal. This was based on the assessee availing the Vivad se Vishwas scheme and the issuance of Form 3 by the Income Tax Department.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee later applied for withdrawal of the appeal, having opted for the Direct Tax Vivad se Vishwas Scheme to settle the tax dispute.

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?

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)-2, Chandigarh dt. 12.09.2017.

2.

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

In the matter of 2013-14 fixed for hearing on the 14th of December,2020. Application for withdrawal of appeal. Respectfully showeth as under:

The abovementioned appeal is pending for adjudication before the Hon'ble Bench. The assessee has moved an application under "The Direct Tax Vivad Se Vishwas" Scheme which has been announced by the Government and settle the tax dispute. The Income Tax Department has since issued Form - 3 and as such, the assessee may be given permission to withdraw the appeal. Copy of Form - 3 is enclosed herewith.

Sd/- (Tejmohan Singh) Advocate For: Shri. Bhagwant Singh (HUF), Chandigarh.

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. 751983380271120, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.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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