SMT. NANCY MITTAL,SAMANA vs. ITO, WARD, SAMANA
What did the Tribunal hold?
The assessee sought to withdraw the appeal as they had availed the Direct Tax Vivad se Vishwas Scheme. The revenue did not object to the withdrawal.
What were the facts?
The assessee filed an appeal against the order of the CIT(A). The assessee subsequently applied for withdrawal of the appeal.
What were the issues?
Whether the assessee can withdraw their 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), Patiala dated 05.03.2019
The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:
“18th of August, 2020
In The Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (Bench - SMC)
Ms Nancy Mittal, …. Appellant Samana.
The Income Tax Officer, … Respondent Samana.
In the matter of ITA No.438/Chandi/2019 relating to the assessment year 2015-16 fixed for hearing on the 17th of September,2020. 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 438/Chandi/2019. (Tejmohan Singh) Advocate For: Ms Nancy Mittal, Samana.”
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. 461618380130820 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section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore, the appeal of the assessee may be allowed to be withdrawn.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 DR did not object if appeal of the assessee is dismissed as withdrawn.
In view of the above the appeal of the assessee is dismissed as withdrawn.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 : 1. 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
Recent GST High Court judgments
Search GST case law →- M/S Abdhish Dhal Samanta, Bhubaneswar vs. Chief Commissioner, CT And GST, Odisha, CuttackOrissa · 14 Oct 2026
- Kniit Net Industries Private Limited, Khurda vs. Superintendent Of CGST And Central Excise, Bhubaneswar Ii CircleOrissa · 14 Oct 2026
- M/S Maa Swarnapai Chemicals (Opc) Private Limited, Cuttack vs. Sales Tax Officer, Cuttack IOrissa · 14 Oct 2026
- M/S. Middlex, Puri vs. Commnr. Of State Tax, Banijyakar Bhawan, CuttackOrissa · 14 Oct 2026
- M/S Maa Sunadei Indane Gramin Vitrak, Nayagarh vs. Commissioner Of CT And GST, Cuttack, OdishaOrissa · 14 Oct 2026
