ANUPAM MITTAL,AMBALA CANTT. vs. DCIT, CIRCLE, YAMUNANAGAR

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ITA 875/CHANDI/2019Status: DisposedITAT Chandigarh10 November 2020AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the appeal to be withdrawn as the assessee had availed the Vivad se Vishwas scheme and the Income Tax Department had issued Form 3.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. During the hearing, the assessee's counsel requested withdrawal of the appeal.

What were the issues?

Whether an appeal can be withdrawn if the assessee has opted for the Vivad se Vishwas scheme.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

आदेश/Order

PER N.K. SAINI, VICE PRESIDENT This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Panchkula dt. 19/03/2019.

2.

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

1.

Sub: Request for withdrawal of Appeal in the case of Anupam Mittal for Assessment Year 2015-16 Ref: Appeal No. 875/CHD/2019 fixed for hearing on 10-11-2020 Assessee has filed an application under Vivad se Vishwas Scheme, in respect of such application form -3 has been issued vide acknowledgment no. 645032830131020. Copy of form-3 is attached herewith at page 1-2. In the light of above, Your honour is therefore requested to consider the appeal as withdrawn.

The inconvenience caused to your office is regretted. Yours truly, For Anupam Mittal Sd/- (CA. Rohit Goel) Counsel

3.

During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing Certificate No. 645032830131020, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

4.

The Ld. Sr. DR did not object if appeal of the assessee is dismissed as withdrawn.

5.

In view of the above the appeal of the assessee is dismissed as withdrawn.

(Order pronounced in the open Court on 10/11/2020).

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