SAURABH CHUGH,LUDHIANA vs. ITO, W-6(3), LUDHIANA

ITA 1222/CHANDI/2018Status: DisposedITAT Chandigarh09 September 2020AY 2015-162 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee intended to withdraw the appeal due to opting for the Vivad se Vishwas Scheme. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). During the pendency of the appeal, the assessee opted for the 'Vivad se Vishwas Scheme 2020'. The assessee then filed an application to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal after opting for the Vivad se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

आदेश/Order

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 20.07.2018 of the Commissioner of Income Tax (Appeals)- 3, Ludhiana [hereinafter referred to as ‘CIT(A)’]

At the outset, Ld. Authorised Representative for the assessee has submitted that since the assessee has opted for ‘Vivad Se

2 Vishwas Scheme 2020’ and, 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. Authorised Representative for the assessee. The Ld. DR has no objection for the said withdrawal.

In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’ Order pronounced on 09.09.2020.

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