M/S RAKHRA TECHNOLOGIES PVT.LTD,PATIALA vs. THE INCOME TAX OFFICER, PATIALA

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ITA 696/CHANDI/2017Status: DisposedITAT Chandigarh09 September 2020AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's counsel requested to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Scheme. The Revenue had no objection.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order. The assessee later applied for the 'Vivad Se Vishwas Scheme 2020' and the dispute was settled.

What were the issues?

Whether the appeal can be withdrawn due to settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DIVISION BENCH, “B”, CHANDIGARH

Before: SHRI SANJAY GARG & Ms. ANNAPURNA GUPTA

For Appellant: Shri Tej Mohan Singh, Advocate
Hearing: 09.09.2020Pronounced: 09.09.2020

आदेश/Order

Per Annapurna Gupta, AM:

1.

The present appeal has been preferred by the assessee against the order dated 21.02.2017 of the Commissioner of Income Tax (Appeals), Patiala [hereinafter referred to as ‘CIT(A)’]

2.

At the outset, Ld. Counsel for the assessee has submitted that since the assessee had moved an application for ‘Vivad Se Vishwas -c-2017 M/s Rakhra Technologies Pvt Ltd, Patiala 2 Scheme 2020’ and the Income Tax Department has issued Form No.3, thus settling the dispute, therefore, he intends to withdraw the present appeal. A separate application dated 28.08.2020 for withdrawal of the appeal has been submitted by the Ld. counsel for the assessee. The Ld. DR has no objection for the said withdrawal.

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