SH. VAIBHAV JAIN,LUDHIANA vs. ITO, W-7(5), LUDHIANA

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ITA 1100/CHANDI/2019Status: DisposedITAT Chandigarh14 December 2020AY 2014-152 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 assessee has settled the dispute under The Direct Tax Vivad Se Vishwas Scheme, 2020 and made the necessary payments. The department has no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2014-15. During the hearing, the assessee sought to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH

Before: SMT. DIVA SINGH, JM

For Appellant: Shri Vibhor Garg, C.A
For Respondent: Shri Ashok Khanna, Addl.CIT
Pronounced: 14.12.2020

आदेश/ORDER

1.

By the present appeal, the assessee assails the correctness of the order dated 13.06.2019 of CIT(A)-3, Ludhiana pertaining to 2014-15 assessment year on various grounds.

2.

However at the time of hearing, ld. AR relying upon the application dated 30.11.2020 prays for a withdrawal of the appeal filed on the grounds that the assessee has moved an application under “The Direct Tax Vivad Se Vishwas Scheme,2020” and has settled the dispute by making the necessary payments which have been accepted. The department, it was submitted, has consequently issued Form No. 3 thereafter to the assessee, copy of which is filed.

ITA 1100 /CHD/2019 A.Y. 2014-15 Page 2 of 2

3.

The ld. Sr.DR Shri Ashok Khanna on a perusal of record had no objection to the prayer of the assessee.

4.

I have heard the submissions and perused the material on record. In the aforementioned peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on14/12/2020.

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