What did the Tribunal hold?

The Tribunal noted that the assessee had availed the Vivad se Vishwas scheme and the Income Tax Department had issued a certificate. Therefore, the appeal was dismissed as withdrawn.

The assessee filed an appeal before the ITAT. Subsequently, the assessee opted for the 'Vivad se Vishwas' scheme and applied for withdrawal of the appeal.

What were the issues?

Whether an appeal pending before the ITAT can be dismissed as withdrawn consequent to the assessee opting for the 'Vivad se Vishwas' scheme.

Smt. Nimisha, Kurukhetra vs ITO | ITAT Chandigarh 2020

Cause title — parties, addresses and appearances

आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" एवं "ी संजय गग", "या"यक सद"य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ ITA NO. 83/Chd/2020 "नधा"रण वष" / Assessment Year : 2011-12 Smt. Nimisha The ITO बनाम Smt. Nimisha C/o Garg Garg & Ward-2, Associates, Kothi No. 35, First Floor, Aaykar Bhawan, Sector-17 Sector-7, Kurukshetra-136118, Kurukshetra-136118 Haryana Haryana "थायी लेखा सं./PAN NO: AHPPN4717R अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : None (Withdrawal Application) राज"व क" ओर से/ Revenue by : Dr. Daya Inder Singh Sidhu, Addl. CIT सुनवाई क" तार"ख/Date of Hearing : 28/10/2020 उदघोषणा क" तार"ख/Date of Pronouncement : 28/10/2020

आदेश/Order PER N.K. SAINI, VICE PRESIDENT

This is an appeal filed by the Assessee against the order of the Ld. CIT(A), Karnal dt. 20/12/2019. 2. The Assessee furnished an application for withdrawal of this appeal stating therein as under:

SUBJECT; WITHDRAWLS OF APPEAL CONSEQUENT TO OPTING "VIVAD SE V1SHWAS' RESPECTED SIR,

REFERENCE TO ABOVE, IT IS SUBMITTED THAT:-

1) MY ABOVE REFERRED APPEAL IS PENDING WITH THE SMC BENCH OF ITAT CHANDIGARK 2) NOW I HAVE DECIDED AND OPTED TO GO IN FOR 'VIVAD SE VISHWAS SCHEME' COVERING THE ISSUE AND DISPUTE IN THE APPEAL. 3) I HEREBY WITHDRAW THE ABOVE REFERRED APPEAL VOLUNTARILY, FULLY THOUGHT OF AND WITHOUT ANY PRESSURE. 4) PLEASE FIND ENCLOSED FORM NO. 3 ISSUED BY CIT KARNAL. FOR CERTIFICATE OF THE DIRECT TAX UNDER VIVAD SO VISHWAS ACT 2020

SO PLEASE ACCEPT MY REQUEST FOR WITHDRAWLS OF THE APPEAL AND ISSUE ANY CONFIRMATIONS OR LETTER ACCEDING MY REQUEST.

THANKING YOU. YOUR’S FAITHFULLY NIMISHA D/O SH. BHARAT BHUSAN 1203/8, DUKHBHANJAN COLONY, KURUKSHETRA-136118 PAN NO. AHPPN4717R

During the course of hearing it is noticed that 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. 386873090080720, 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 is to be dismissed as withdrawn.

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

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

In the result, appeal of the assessee is dismissed.

(Order pronounced in the open Court on 28/10/2020 ) संजय गग" एन.के.सैनी, (SANJAY GARG ) ( N.K. SAINI) "या"यक सद"य/ Judicial Member उपा"य" / VICE PRESIDENT AG Date: 28/10/2020

आदेश क" ""त"ल"प अ"े"षत/ Copy of the order forwarded to :

अपीलाथ"/ The Appellant

""यथ"/ The Respondent 3. आयकर आयु"त/ CIT 4. आयकर आयु"त (अपील)/ The CIT(A)

"वभागीय ""त"न"ध, आयकर अपील"य आ"धकरण, च"डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File

SMT. NIMISHA,KURUKHETRA vs. ITO-WARD-2, KURUKHSETRA

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