M/S NCG ENTERPRISES LTD.,LUDHIANA vs. JCIT, LUDHIANA

ITA 456/CHANDI/2017Status: DisposedITAT Chandigarh29 July 2020AY 2011-122 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee intended to withdraw the appeals due to opting for the 'Vivad Se Vishwas Scheme'. The revenue had no objection to the withdrawal.

What were the facts?

The assessee had filed appeals before the ITAT. The assessee subsequently opted for the 'Vivad Se Vishwas Scheme'. The assessee then intended to withdraw the present appeals.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 456/CHD/2017

ITA No. 547/CHD/2019

Read from the judgment's own cause title. This page is filed under one of them.

आदेश/Order

PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER:

The present appeals have been preferred by the assessee against the order dated 15.03.2017 and 22.02.2019 respectively of the Commissioner of Income Tax (Appeals)-3, Ludhiana.

ITA -456/CHD/2017 & 547/CHD/2019 A.Y. 2011-12 Page 2 of 2

At the outset, Ld. Counsel for the assessee has submitted 2. that since the assessee has opted for 'Vivad Se Vishwas Scheme' and, therefore, he intends to withdraw the present appeals. A separate application dated 27.07.2020 for withdrawal of the appeals has been submitted by the ld. Counsel for the assessee. The ld. DR has no objection for the said withdrawal.

In view of the above, the appeals of the assessees are hereby dismissed as 'Withdrawn'

Order pronounced on 29.07.2020.

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