HARDEEP SINGH,CHANDIGARH vs. ITO, W-4(4), CHANDIGARH

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ITA 1609/CHANDI/2019Status: DisposedITAT Chandigarh16 October 2020AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal as the assessee had opted for the Vivad Se Vishwas Scheme and obtained the necessary certificate.

What were the facts?

The assessee filed an appeal against an order of the CIT(A). Subsequently, the assessee applied for the Vivad Se Vishwas Scheme, 2020, and received a certificate from the Income Tax Department.

What were the issues?

Whether the appeal should be withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme.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 N.K. SAINI, VICE PRESIDENT This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-2, Chandigarh dt. 06/11/2019.

2.

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

1.

Sub Withdrawal of appeal for Availing Vivad Se Vishwas Scheme, 2020 Reg Appeal No. 1609/CHANDi/2019 Hardeep Singh Your Honour, I have filed an application for availing Vivad Se Scheme, 2020 for the assessment year 2015-16 and copy of Form 3 issued by Pr. CIT-2 Chandigarh dated 02.06.2020 is attached herewith for your Honour consideration. My above stated appeal is fixed for hearing on 20.10.2020 and I request your goodself to allow me to avail the VSV scheme, 2020 by withdrawing this appeal.

Thanking you. Yours faithfully Sd/- Hardeep Singh H.No.145 Sector 35-A Chandigarh-160022

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. 344229680020620, 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.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In view of the above the appeal of the assessee is dismissed as withdrawn.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 20/10/2020 )

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