M/S DESH BHAGAT MEMORIAL EDUCATIONAL TRUST,CHANDIGARH vs. DCIT, CHANDIGARH

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ITA 715/CHANDI/2017Status: DisposedITAT Chandigarh28 October 2020AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. This was based on the assessee's successful application under the Vivad Se Vishwas scheme.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee applied for withdrawal of the appeal as they had opted for the Vivad Se Vishwas scheme and received Form 3.

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

आदेश/Order

PER ANNAPURNA GUPTA, A.M:

1.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-2, Chandigarh dt. 01/03/2017.

2.

The Assessee furnished an application for withdrawal of this appeal stating therein as under:

SUB: Withdrawal of Appeal in case of Desh Bhagat Memorial Educational Trust Sir, The appellant Desh Bhagat Memorial Educational Trust having PAN : AAATD3127H has filed an appeal for the A.Y 2013-14 on 25.04.2017.Copy of acknowledgment for filing the appeal is enclosed. The appellant has filed an application under Vivad Se Vishwas Scheme and has been issued Form no 3 by the CIT(Exemption), Chandigarh. A copy of Form no 3 is enclosed.

Under the circumstances, it is requested that the appellant may be allowed to withdraw the appeal filed on 25.04.2017 For Desh Bhagat Memorial Educational Trust Sd/- Chairman 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. 415978860240720, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.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In view of the above the appeal of the assessee is dismissed as withdrawn.

6.

In the result, appeal of the assessee is dismissed.

(Order pronounced in the open Court on 28/10/2020)

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