M/S DHERA SINGH AND SONS,PATIALA vs. ITO, W-1, PATIALA

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ITA 991/CHANDI/2018Status: DisposedITAT Chandigarh05 November 2020AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw the appeal as they had settled the dispute under The Direct Tax Vivad Se Vishwas Scheme and made the necessary payments. The department had no objection.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2010-11. During the hearing, the assessee requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH

Before: SMT. DIVA SINGH, JM

For Appellant: Shri Tej Mohan Singh
For Respondent: Shri Arvind Sudershan, JCIT
Pronounced: 05.11.2020

Hearing conducted via Webex आदेश/ORDER

By the present appeal, the assessee assails the correctness of the order dated 26.04.2018 of CIT(A), Patiala pertaining to 2010-11 assessment year on various grounds.

2.

However at the time of hearing, ld. AR relying upon the application dated 02.11.2020 prays for a withdrawal of the appeal filed on the grounds that the assessee has moved an application under “The Direct Tax Vivad Se Vishwas Scheme” and has settled the dispute by making the necessary payments which have been accepted. The department, it was submitted, has consequently

ITA 991 /CHD/2018 A.Y. 2010-11 Page 2 of 2 issued Form No. 3 thereafter to the assessee, copy of which is filed.

3.

The ld. Sr.DR Shri A.Sudershan on a perusal of record had no objection to the prayer of the assessee.

4.

I have heard the submissions and perused the material on record. In the aforementioned peculiar facts and circumstances considering the record and the submissions, the appeal of the assessee is dismissed as withdrawn. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex.

5.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 5th November,2020.

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