SMT. MANPREET KAUR,MOHALI vs. ITO WARD 6(3), MOHALI

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ITA 1137/CHANDI/2019Status: DisposedITAT Chandigarh19 August 2020AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had opted for settlement under the Vivad Se Vishwas Scheme. Both parties agreed to the assessee's prayer.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for the assessment year 2010-11. During the hearing, the assessee's representative submitted that the assessee had opted for settlement under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn due to the assessee opting for settlement under the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH BENCH

Before: SMT. DIVA SINGH, JM

For Appellant: Shri Parikshit Aggarwal, C.A
For Respondent: Shri Arvind Sudarshan, JCIT-DR
Pronounced: 20.08.2020

Hearing conducted via Webex आदेश/ORDER The present appeal has been filed by the assessee wherein the correctness of the order dated 28/06/2019 of CIT(A) Chandigarh pertaining to 2010–11 assessment year on various grounds is assailed by the assessee.

2.

Both the parties were present via Webex. Mr. P.Aggarwal C.A and learned Sr. DR Mr.A. Sudarshan appeared for the assessee and the Revenue respectively.

3.

At the time of hearing Ld. AR invited attention to the application filed on behalf of the assessee. Relying on the same, it was submitted that the assessee has gone for settlement under the 'Vivad Se Vishwas Scheme, 2020”. Copy of certificate issued by ITA-1137/CHD/2019 A.Y. 2010-11 Page 2 Principal CIT by way of form No. 3 filed was also relied upon.

Accordingly, it was his limited prayer that the appeal of the assessee in the circumstances may be dismissed as withdrawn.

4.

Mr. A. Sudarshan appearing on behalf of the Revenue, on a perusal of the record submitted that he has no objection to the said prayer of the assessee.

5.

I have the heard the submissions and perused the material available on record. In the light of the prayer of the parties, the appeal of the assessee is dismissed as withdrawn. Said order was pronounced at the time of hearing itself in the Virtual Court.

6.

In the result the appeal of the assessee is dismissed as withdrawn

Order pronounced on 20th August,2020.

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