M/S CITIZEN GLOBAL (P) LTD.,LUDHIANA vs. ITO, W-7(1), LUDHIANA

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ITA 203/CHANDI/2019Status: DisposedITAT Chandigarh02 December 2020AY 2010-113 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 request to withdraw the appeals. This was based on the assessee availing the 'Vivad Se Vishwas' scheme and receiving Form 3 from the Income Tax Department.

What were the facts?

The assessee filed appeals against the orders of the CIT(A) for assessment years 2009-10 and 2010-11. The assessee later sought to withdraw these appeals.

What were the issues?

Whether the assessee can withdraw appeals after opting for the 'Vivad Se Vishwas' scheme.

Which sections of the Income-tax Act were involved?

Section 5(1)

AI-generated summary — verify with the full judgment below

�नधा�रती क� ओर से/Assessee by : Shri Ashwani Kumar, C.A Shri Aditya Kumar, C.A Shri Bhawesh Jindal, C.A Miss Uditi Jain, C.A राज�व क� ओर से/ Revenue by : Smt. Meenakshi Vohra, Addl. CIT सुनवाई क� तार�ख/Date of Hearing : 02/12/2020 उदघोषणा क� तार�ख/Date of Pronouncement : 02/12/2020 आदेश/Order PER BENCH: Both the above appeals are filed by the Assessee against the separate orders of the Ld. CIT(A)-3, Ludhiana each dt. 18/12/2018.

2.

The Ld. Counsel for the Assessee furnished different applications each dated 20/11/2020 for withdrawal of these appeals. Since the contents of the application in both the above cases are almost same except Appeal Number and Assessment Year, therefore we reproduce hereunder application moved in which read as under :

Subject: Request for permission to withdraw appeals in the case of M/s Citizen Global Private Limited, 16, Maya Nagar, Ludhiana….A/y 2009-10… PAN: AADCC2543E….. ITA No. 202/Chd/2019

Sir

Respectfully it is submitted that in the case of M/s Citizen Global Private Limited is pending for adjudication before the Hon'ble Bench. The petitioner seeks permission to withdraw the above captioned appeals, as the appellant company has moved before Ld. Principal Commissioner of Income Tax-1, Ludhiana under "Vivad Se Vishwas Scheme". Also, Form 3 has been issued by Ld. PCIT-1, Ludhiana on 20.10.2020, copy of the same is enclosed.

Thanking You Yours faithfully Sd/- (Ashwani Kumar) C.A. Counsel for the Appellant

3.

During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee had availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department had issued Form No. 3, in response to the applications filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeals of the assessee may be allowed to be withdrawn. The details of above said certificates are as under:

Sl.No. Appeal No. Name of Case Certificate No.

2. M/s Citizen Global(P) Ltd. 662777790201020

4.

The Ld. DR did not object if the above appeals of the assessee are dismissed as withdrawn.

5.

In view of the above the appeals of the assessee are dismissed as withdrawn.

6.

In the result, appeals of the assessee are dismissed.

(Order pronounced in the Court on 02/12/2020)

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