What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The Revenue did not object to the withdrawal.

The assessee filed an appeal before the ITAT. Subsequently, the assessee applied for withdrawal of the appeal as they had opted for the Vivad se Vishwas Scheme and received Form No. 3.

What were the issues?

Whether the assessee can withdraw their appeal after opting for the Vivad se Vishwas Scheme.

M/S Walaiti Ram Madan Lal, Patiala vs DCIT | ITAT Chandigarh 2020

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./ �नधा�रण वष� / Assessment Year : 2017-18 M/s Walaiti Ram Madan Lal The DCIT बनाम Darshani Gate, Patiala Central Circle, Patiala �थायी लेखा सं./PAN NO: AABFW6849C अपीलाथ�/Appellant ��यथ�/Respondent �नधा�रती क� ओर से/Assessee by : None (Withdrawal Application) राज�व क� ओर से/ Revenue by : Shri Daya Inder Singh Sidhu, Addl. CIT सुनवाई क� तार�ख/Date of Hearing : 27/10/2020 उदघोषणा क� तार�ख/Date of Pronouncement : 27/10/2020 आदेश/Order PER SANJAY GARG, JUDICIAL MEMBER:

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-5, Ludhiana dt. 13/12/2019.

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

Sub: Withdrawal of Appeal in case of M/s. Walaiti Ram Madan Lal Sir, The appellant M/s. Walaiti Ram Madan Lal having PAN: AABFW6849C has filed an appeal for the A.Y. 2017-18 on 11.02.2020. Copy of acknowledgement 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 Pr. CIT, Ludhiana. 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 11.02.2020. For M/s. Walaiti Ram Madan Lal Sd/- Partner

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 issued Form 3 bearing Certificate No. 642988540131020, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

The Ld. 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 27/10/2020)

M/S WALAITI RAM MADAN LAL,PATIALA vs. DCIT-CC, PATIALA

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