SHIVA PLY BOARDS PVT. LTD.,ROPAR vs. ITO, W-2(2), ROPAR

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ITA 1381/CHANDI/2019Status: DisposedITAT Chandigarh14 December 2020AY 2008-092 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The assessee's appeals were dismissed as withdrawn. This was based on the assessee's application under The Direct Tax Vivad Se Vishwas Scheme, 2020, where the dispute was settled by making necessary payments.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2008-09 and 2011-12. At the time of hearing, the assessee sought withdrawal of the appeals.

What were the issues?

The primary issue was whether the appeals should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.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 Sachin Jain, C.A
For Respondent: Shri Ashok Khanna, Add. CIT
Pronounced: 14.12.2020

Hearing conducted via Webex आदेश/ORDER

By the present appeals, the assessee assails the correctness of the order dated 26.09.2019 and 26.08.2020 of CIT(A)-1, Chandigarh pertaining to 2008-09 and 2011-12 assessment years respectively on various grounds.

2.

However at the time of hearing, ld. AR relying upon the application sent by e-mail and received in this office on 25.11.2020 prays for a withdrawal of the appeals filed on the grounds that the assessee has moved 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

ITA 1381 /CHD/2019 A.Y. 2008-09 Page 2 of 2 was submitted, has consequently issued Forms No. 3 thereafter to the assessee in both the appeals, copies of which are filed.

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facts and circumstances considering the record and the submissions, the appeals of the assessee are dismissed as withdrawn.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In the result, the appeals of the assessee are dismissed as withdrawn.

Order pronounced on 14December,2020.

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