What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn based on the submissions of both parties.

The assessee filed an appeal against the CIT(A)'s order for the assessment year 2009-10. The assessee later received a certificate under the 'Vivad Se Vishwas Scheme'.

What were the issues?

The primary issue was whether the assessee's appeal should be withdrawn due to the settlement under the Vivad Se Vishwas Scheme.

Smt. Rina R. Bhatia vs ITO | ITAT Chandigarh 2020

Income Tax Appellate Tribunal, CHANDIGARH

Before: SMT. DIVA SINGH, JM

For Appellant: Shri Vineet Krishan, Advocate

For Respondent: Shri Daya Inder Singh Sidhu,Sr.DR

Pronounced: 18.08.2020

Hearing conducted via Webex आदेश/ORDER

The present appeal has been filed by the assessee wherein the corre ctness of the order dated 15.05.2019 of CIT(A)-2, Chandigarh pertaining to 2009-10 assessment year is assailed on various grounds.

The ld. AR Shri Vineet Krishan has placed on record an application on behalf of the assessee stating that certificate as Form No. 3 issued in ‘Vivad Se Vishwas Scheme” has been received by the assessee, copy enclosed. The ld. AR in terms

ITA 1030/CHD/2019 A.Y. 2009-10 Page 2 of 2 of the prayer of the assessee requested that the appeal of the assessee may be permitted to be withdrawn.

Shri Sidhu, ld. Sr.DR was also heard via Webex who posed no objection to the request for withdrawal in view of the facts on record.

I have heard the submissions and perused the record. In the light of the prayer of the parties before the Bench, the appeal of the assessee is dismissed as withdrawn. Said order was pronounced at the time of hearing itself.

In the result, the appeal of the assessee is dismissed.

Order pronounced on 18 t h August,2020.

SMT. RINA R. BHATIA,CHANDIGARH vs. ITO, W-4(4), CHANDIGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

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