BHUVNESH GARG,MANDI GOBINDGARH vs. ITO, W-2, MANDI GOBINDGARH

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ITA 17/CHANDI/2019Status: DisposedITAT Chandigarh14 December 2020AY 2015-162 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 sought withdrawal of the appeal as they had opted for the Direct Tax Vivad Se Vishwas Scheme, 2020. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2015-16. Subsequently, the assessee filed an application to withdraw the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to their participation in the Vivad Se Vishwas Scheme.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 Respondent: Smt. Meenakshi Vohra, Addl. CIT
Pronounced: 14.12.2020

Hearing conducted via Webex आदेश/ORDER

By the present appeal, the assessee assails the correctness of the order dated 28.10.2018 of CIT(A), Patiala pertaining to 2015-16 assessment year on various grounds.

2.

The assessee has sent an application dated 05.11.2020 praying 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 the department, it was submitted, has consequently issued Form No. 3 thereafter to the assessee, copy of which is filed.

ITA 17 /CHD/2019 A.Y. 2015-16 Page 2 of 2

3.

The ld. Sr.DR Smt. Meenakshi Vohra 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peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn.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In the result, the appeal of the assessee is dismissed as withdrawn.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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