M/S SUDHARMA CLOTHING CO.PVT.LTD,LUDHIANA vs. ACIT,CIRCLE-3, LUDHIANA

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ITA 18/CHANDI/2020Status: DisposedITAT Chandigarh23 November 2020AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal. This was based on the assessee availing the 'Vivad se Vishwas Scheme' and the Income Tax Department issuing the relevant certificate.

What were the facts?

The assessee filed an appeal before the ITAT. During the pendency of the appeal, the assessee opted for the 'Vivad se Vishwas Scheme'. Consequently, the assessee filed an application for withdrawal of the appeal.

What were the issues?

Whether an appeal pending before the ITAT can be withdrawn by the assessee who has opted for the 'Vivad se Vishwas Scheme'.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

Order

PER N.K. SAINI, VICE PRESIDENT This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-1, Ludhiana dt. 21/11/2019.

2.

The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:

1.

Reg: M/S SUDHARMA CLOTHING COMPANY PVT. LTD., LUDHIANA ASSESSMENT YEAR 2012-2013 PAN: AANCS0404Q Sub: Request for withdrawal of appeal as filed vide AY 2012-2013.(earlier fixed on 05.11.2020). With regard to the captioned subject, it is very humbly submitted that for A.Y. 2012- 2013, the Appellant has opted for "Vivad se Vishwas Scheme", 2020 and had filed Form 1 a 2 with Worthy PCIT-1, Ludhiana on 08.05.2020, respectively. The Worthy PCIT-1, Ludhiana has also issued Form 3 dated 27.10.2020, as per copy enclosed and now the Appellant is required to file Form 4 along with the evidence of withdrawal of appeal. Thus, in view of the above, it is very humbly requested to kindly allow the appellant to withdraw the appeal as filed with Hon'ble ITAT. Thanking you,

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