SHRI GULAB CHANDRA PANDEY,ROPAR vs. ITO, W-2(2), ROPAR
What did the Tribunal hold?
The assessee applied for withdrawal of the appeal as they had availed the Vivad se Vishwas scheme and the Income Tax Department had issued Form 3. The revenue did not object 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 Direct Tax Vivad se Vishwas Scheme.
What were the issues?
Whether the assessee can withdraw an appeal after opting for the Vivad se Vishwas scheme.
Which sections of the Income-tax Act were involved?
Section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
आदेश/Order PER N.K. SAINI, VICE PRESIDENT
This is an appeal filed by the Assessee against the order of the Ld. CIT(A),Chandigarh dated 25.03.2019
The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:
“19th of August, 2020
In The Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (Bench - SMC)
Shri Gulab Chandra Pandey, …. Appellant Ropar
The Income Tax Officer, … Respondent Ward 2(2),Ropar
In the matter of ITA No. 1556/Chandi/2019 relating to the assessment year 2014-15 filed on 6th ?December, 2019
Respectfully showeth as under:
The abovementioned appeal is pending for adjudication before the Hon'ble Bench. The assessee has moved an application under "The Direct Tax Vivad Se Vishwas" Scheme which has recently been announced by the Government and settle the tax dispute. The Income Tax Department has since issued Form 3 and as such, the assessee may be given permission to withdraw the appeal bearing ITA 1556/Chandi/2019. (Tejmohan Singh) Advocate For: Shri Gulab Chandra Pandey, Ropar
During the course of hearing the Ld. Representatives for the Assessee submitted that since the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the Income Tax Department has since issued Form 3 bearing certificate No. 337667520130520 in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore, the appeal of the assessee may be allowed to be withdrawn.
The Ld. Sr. DR did not object if appeal of the assessee is dismissed as withdrawn.
In view of the above the appeal of the assessee is dismissed as withdrawn.
In the result, appeal of the assessee is dismissed.
(Order pronounced in the open Court on 31/08/2020) संजय गग" एन.के.सैनी, (SANJAY GARG ) ( N.K. SAINI) "या"यक सद"य/ Judicial Member उपा"य" / VICE PRESIDENT Date: 31/08/2020 Rkk
आदेश क" ""त"ल"प अ"े"षत/ Copy of the order forwarded to :
अपीलाथ"/ The Appellant
""यथ"/ The Respondent 3. आयकर आयु"त/ CIT 4. आयकर आयु"त (अपील)/ The CIT(A)
"वभागीय ""त"न"ध, आयकर अपील"य आ"धकरण, च"डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File
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