SH. KRISHAN LAL,SAMANA vs. ITO, WARD, SAMANA

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ITA 521/CHANDI/2018Status: DisposedITAT Chandigarh31 August 2020AY 2014-152 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). The assessee subsequently opted for the 'Vivad Se Vishwas Scheme'. The assessee's counsel submitted 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 ANNAPURNA GUPTA, ACCOUNTANT MEMBER:

1.

The present appeal has been preferred by the assessee against the order dated 14.02.2018 of the Commissioner of Income Tax (Appeals), Patiala.

2.

At the outset, Ld. Counsel for the assessee has submitted that since the assessee has opted for 'Vivad Se Vishwas Scheme' and, therefore, he intends to withdraw the present appeal. A separate application dated 17.08.2020 for withdrawal of the appeal has been submitted by the ld. Counsel for the ITA -521/CHD/2018 A.Y. 2014-15 Page 2 of 2 assessee. The ld. DR has no objection for the said withdrawal.

In view of the above, the appeal of the assessees is hereby dismissed as 'Withdrawn'

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