What did the Tribunal hold?

The assessee sought withdrawal of the appeal as they had opted for the 'Vivad Se Vishwas Scheme' and received the necessary form. The Revenue had no objection to this request.

The assessee filed an appeal against the CIT(A)'s order for the assessment year 2015-16. During the hearing, the assessee's representative requested to withdraw the appeal.

What were the issues?

The primary issue was the assessee's request to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme.

Ramesh Kumar Jain vs ITO | ITAT Chandigarh 2020

Income Tax Appellate Tribunal, CHANDIGARH

Before: SMT. DIVA SINGH, JM

For Appellant: Shri Arjun Prajapati, CA

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 09.04.2019 of CIT(A)-2, Chandigarh pertaining to 2015-16 assessment year is assailed on various grounds.

At the time of hearing, Mr. Arjun Prajapati, CIT(A) on behalf of the assessee relied upon the application dated 06.08.2020 filed praying for withdrawal of the appeal filed by the assessee. The ld. AR inviting attention to the application submitted that the assessee has opted for 'Vivad Se Vishwas

ITA 1034/CHD/2019 A.Y. 2015-16 Page 2 of 2 Scheme' and has received Form No. 3 from CIT on 30.07.2020.

Shri Sidhu, ld. Sr.DR appearing on behalf of the Revenue via Webex posed no objection to the aforesaid request on behalf of the assessee.

In the light of the prayer of the parties before the Bench, the appeal of the assessee is dismissed as withdrawn.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.

RAMESH KUMAR JAIN,CHANDIGARH vs. ITO, W-4(3), CHANDIGARH

What did the Tribunal hold?

What were the facts?

What were the issues?

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