SHRI PARVEEN KUMAR (HUF),SAMANA vs. ITO, WARD, SAMANA

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ITA 379/CHANDI/2019Status: DisposedITAT Chandigarh31 August 2020AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal allowed the withdrawal of the appeal. The appeal was dismissed as withdrawn based on the assessee's decision to opt for the Vivad Se Vishwas Scheme.

What were the facts?

The assessee preferred an appeal against the order of the CIT(A). The assessee later opted for the 'Vivad Se Vishwas Scheme'. The assessee's counsel intended to withdraw the present appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn due to the assessee's participation in the Vivad Se Vishwas Scheme.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 17.01.2019 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 06.08.2020 for withdrawal of the appeal has been submitted by the ld. Counsel for the ITA -379/CHD/2019 A.Y. 2015-16 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In view of the above, the appeal of the assessees is hereby dismissed as 'Withdrawn'

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