SHRI RAJBIR SINGH SOKHI,LUDHIANA vs. ITO, W-6(2), LUDHIANA

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ITA 1248/CHANDI/2019Status: DisposedITAT Chandigarh04 November 2020AY 2016-172 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the withdrawal of the appeal as the assessee had opted for the 'Vivad Se Vishwas' scheme and received a certificate from the Income Tax Department.

What were the facts?

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

What were the issues?

Whether the assessee can withdraw their appeal 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

आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2016-17 Shri Rajbir Singh Sokhi The ITO बनाम H.No. 349-R, Model Town W-6(2), Rishi Nagar Ludhiana- Punjab Ludhiana-Punjab �थायी लेखा सं./PAN NO: BJBPS9679C अपीलाथ�/Appellant ��यथ�/Respondent �नधा�रती क� ओर से/Assessee by : Shri Ashwani Kumar, C.A राज�व क� ओर से/ Revenue by : Smt. Geetinder Maan, Addl. CIT सुनवाई क� तार�ख/Date of Hearing : 04/11/2020 उदघोषणा क� तार�ख/Date of Pronouncement : 04/11/2020 आदेश/Order PER SATBEER SINGH GODARA, JUDICIAL MEMBER This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-3, Ludhiana dt. 01/06/2019.

2.

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

Sub: Request for permission to withdraw appeal in the case of Sh. Rajbir Singh Sokhi, 349-R, Model Town, Ludhiana…A/Y 2016-17… PAN: BJBPS9679C… Sir, Respectfully it is submitted that in the case of Sh. Rajbir Singh Sokhi, is pending for adjudication before the Hon'ble Bench. The petitioner seeks permission to withdraw the above captioned appeal 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 29.10.2020, 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 has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing Certificate No. 683674070291020, 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. 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.

6.

In the result, appeal of the assessee is dismissed.

(Order pronounced in the open Court on 04/11/2020)

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