M/S KHADI ASHRAM,CHANDIGARH vs. DCIT, C-1 (E), CHANDIGARH
What did the Tribunal hold?
The assessee intended to withdraw the appeal as they had opted for the 'Vivad Se Vishwas Scheme 2020'. The Revenue had no objection to the withdrawal.
What were the facts?
The assessee filed an appeal against the order of the CIT(A). The assessee subsequently filed an application to withdraw the appeal.
What were the issues?
The primary issue was the assessee's request to withdraw the appeal due to 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 26.02.2019 of the Commissioner of Income Tax (Appeals)- 2, Chandigarh [hereinafter referred to as ‘CIT(A)’]
At the outset, Ld. Counsel for the assessee has submitted that since the assessee has moved an application for ‘Vivad Se Vishwas
2 Scheme 2020’ and, therefore, he intends to withdraw the present appeal. A separate application dated 02.09.2020 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.
In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’ Order pronounced on 09.09.2020.
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