SHRI VEERWANT JAMALTA,ROHRU vs. ITO, RAMPUR BUSHAHR

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ITA 997/CHANDI/2019Status: DisposedITAT Chandigarh14 December 2020AY 2011-122 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 for withdrawal. Consequently, both appeals were dismissed as withdrawn.

What were the facts?

The assessee filed appeals against assessment and penalty orders. The assessee subsequently opted to settle the issues under the 'Vivad Se Vishwas Scheme 2020'. An application for withdrawal of the appeals was filed.

What were the issues?

The primary issue was the assessee's request to withdraw pending appeals due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 271(1)(c)

AI-generated summary — verify with the full judgment below

आदेश/Order

Per R.L. Negi, Judicial Member:

1.

The assessee has filed the captioned appeals against the two separate orders dated 18.12.2018 passed by the Commissioner of Income Tax (Appeals) Palampur, (for short ‘the CIT(A ), pertaining to the assessment year2011-12. Vide first order the Ld. CIT(A) has dismissed the appeal filed by the assessee, against the assessment order u/s 143(3) of the Act and vide second order the Ld. CIT(A) has dismissed the appeal filed by the assessee against penalty order passed u/s 271(1)(c) of the Act.

2 2. At the outset, Ld. Counsel for the assessee submitted that the assessee has opted to settle the issues in the said appeals under the provisions of ‘Vivad Se Vishwas Scheme 2020’. The Ld. Counsel further submitted that an application for withdrawal of the said appeals has already been filed. Hence, the same may be allowed and the assessee may be permitted to the withdraw the said appeals

3.

The Ld. Departmental Representative did not oppose the application filed by the assessee.

4.

In view of the submissions made by the Ld. Counsel for the assessee, we allow the application filed by the assessee and accordingly dismiss both the appeals as withdrawn.

Order pronounced on 14.12.2020.

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