M/S DIVYA BROADCASTING NETWORK (P) LTD.,CHANDIGARH vs. ACIT, CC-II, CHANDIGARH
What did the Tribunal hold?
The tribunal noted that the assessee intended to withdraw the appeal due to opting for the Vivad Se Vishwas Scheme. The revenue had no objection to the withdrawal.
What were the facts?
The assessee preferred an appeal against the order of the CIT(A). The assessee subsequently opted for the 'Vivad Se Vishwas Scheme 2020'.
What were the issues?
The primary issue was the withdrawal of the appeal by the assessee due to opting for a tax settlement scheme.
AI-generated summary — verify with the full judgment below
आदेश/Order
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 26.11.2018 of the Commissioner of Income Tax (Appeals)- 3, Gurgaon.
At the outset, Ld. Counsel for the assessee has submitted that since the assessee has opted for ‘Vivad Se Vishwas Scheme 2020’ -Chd-2019 - Divya Broadcasting Network (P) Ltd, Chandigarh 2 and, therefore, he intends to withdraw the present appeal. A separate application dated 25.05.2020 for withdrawal of the appeal has been submitted by the Ld. Authorised counsel for the assessee. The Ld. DR has no objection for the said withdrawal.
In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’ Order pronounced on 30.07.2020.
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