SH. GURJIT SINGH NAKAI HUF,PATIALA vs. DCIT, CIRCLE, PATIALA

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ITA 1618/CHANDI/2018Status: DisposedITAT Chandigarh01 September 2020AY 2015-163 pages
AI SummaryDismissed

What did the Tribunal hold?

As the assessee has settled the tax dispute under the 'Vivad Se Vishwas Scheme 2020' and the necessary forms have been issued, both appeals are to be dismissed.

What were the facts?

The assessee and Revenue filed cross-appeals before the ITAT. The assessee opted for the 'Vivad Se Vishwas Scheme 2020' to settle the tax dispute.

What were the issues?

The primary issue was the settlement of the tax dispute through the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 1608/CHD/2018
ITA No. 1618/CHD/2018

Read from the judgment's own cause title. This page is filed under one of them.

आदेश/Order

Per Sanjay Garg, Judicial Member:

1.

The captioned cross appeals are preferred by the Revenue and assessee against the order 11.10.2018 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

2 the assessee has opted for ‘Vivad Se Vishwas Scheme 2020’, therefore, seeks withdrawal of the appeal. Separate Application dated 22.8.2020 for withdrawal of the above appeal has been submitted by the Ld. Counsel for the assessee.

Similarly, the Ld. DR has also stated that since the assessee has availed ‘Vivad Se Vishwas Scheme 2020’ in respect of the appeal filed by the Revenue and due taxes have been paid accordingly by the assessee and further Form No. 3 has been issued by the Department, a copy of the which has been placed on file showing that the assessee has settled the tax dispute relating to the Revenue’s appeal also. Separate Application dated 01.09.2020 for withdrawal of the above appeal has been submitted by the Ld. Sr.DR.

In view of the above, both the appeals of the assessee and Revenue stand dismissed.

Order pronounced on 01.09.2020.

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