M/S KAY BUILDERS PVT. LTD.,NABHA vs. ITO, NABHA
What did the Tribunal hold?
The assessee intended to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Scheme. The Revenue had no objection to the withdrawal.
What were the facts?
The assessee filed an appeal against the order of the CIT(A). The assessee subsequently opted for the 'Vivad Se Vishwas Scheme, 2020'. The Income Tax Department issued Form No.3 settling the dispute.
What were the issues?
The primary issue was the withdrawal of the appeal by the assessee due to settlement under the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
आदेश/Order PER RAVISH SOOD, J.M. This is an appeal by the assessee against the order dated 09.09.2019 of CIT(A), Patiala.
At the outset, Ld. Counsel for the assessee has submitted that since the assessee has opted for 'Vivad Se Vishwas Scheme', 2020' and the Income Tax Department has issued Form No.3 settling the dispute, therefore, he intends to withdraw the present appeal. A separate application dated 03.12.2020 for withdrawal of the appeal has been submitted
ITA 1464/CHD/2019 A.Y. 2012-13 Page 2 of 2 by the ld. Counsel for the assessee. The ld. DR has no objection for the said withdrawal.
In view of the above, the appeal of the assessees is hereby dismissed as 'Withdrawn' Order pronounced on 03.12.2020.
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