What did the Tribunal hold?

The tribunal allowed the assessee to withdraw the appeal as the assessee had availed the Direct Tax Vivad Se Vishwas Scheme for settlement of the tax dispute.

The assessee filed an appeal against an order of the CIT(A). The assessee subsequently applied for withdrawal of the appeal.

What were the issues?

Whether the assessee can withdraw an appeal after opting for a dispute resolution scheme.

M/S Federation of Senior Citizen… vs ITO | ITAT Chandigarh 2020

आयकर अपील�य अ�धकरण,च�डीगढ़ �यायपीठ “ए ” , च�डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A ”, CHANDIGARH (VIRTUAL COURT) �ी एन.के.सैनी, उपा�य� एवं �ी संजय गग�, �या�यक सद�य BEFORE: SHRI. N.K.SAINI, VP & SHRI , SANJAY GARG, JM आयकर अपील सं./ �नधा�रण वष� / Assessment Year : 2010-11 M/s Federation of Senior Citizens The ITO बनाम Association (FEDSEN), # 903, Phase W-6(2), Mohali 3B2, Mohali �थायी लेखा सं./PAN NO: AAATF2692P अपीलाथ�/Appellant ��यथ�/Respondent �नधा�रती क� ओर से/Assessee by : Shri Tejmohan Singh, Advocate राज�व क� ओर से/ Revenue by : Shri Arvind Sudarshan, JCIT (Sr. DR) सुनवाई क� तार�ख/Date of Hearing : 29/07/2020 उदघोषणा क� तार�ख/Date of Pronouncement : 29/07/2020 आदेश/Order PER N.K. SAINI, VICE PRESIDENT This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-2, Chandigarh dt. 29/04/2019.

The Ld. Counsel for the Assessee furnished an application for withdrawal of this appeal stating therein as under:

Respectfully showeth as under:

The abovementioned appeal is pending for adjudication before the Hon'ble Bench. The assessee has moved an application under "The Direct Tax Vivad Se Vishwas" Scheme which has recently been announced by the Government and settle the tax dispute. The Income Tax Department has since issued Form 3 and as such, the assessee may be given permission to withdraw the appeal bearing ITA 1119/Chandi/2019.

Sd/- (Tejmohan Singh) Advocate For: M/s Federation of Senior Citizens Association, (FEDSEN), Mohali 3. During the course of hearing the Ld. Counsel for the Assessee submitted that since the assessee has availed the immunity scheme i.e; Vivad Se Vishwas and the 3 Income Tax Department has since issued Form bearing Certificate No. 390914910100720, in response to the application filed by the assessee, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal of the assessee may be allowed to be withdrawn.

The Ld. Sr. DR did not object if appeal of the assessee is dismissed as withdrawn.

In view of the above the appeal of the assessee is dismissed as withdrawn.

In the result, appeal of the assessee is dismissed.

(Order pronounced in the open Court on 29/07/2020)

M/S FEDERATION OF SENIOR CITIZEN ASSOIATION(FEDSEN),MOHALI vs. ITO,WARD -6(2), MOHALI

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