NARESH KAPOOR,DERA BASSI vs. ITO, W-6(4), MOHALI

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ITA 1329/CHANDI/2019Status: DisposedITAT Chandigarh29 July 2020AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee had opted to settle the tax dispute under the Vivad Se Vishwas Scheme. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against an assessment order. During the virtual hearing, the assessee submitted an application to withdraw the appeal.

What were the issues?

Whether the appeal can be withdrawn by the assessee due to opting for the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Order

PER N.K. SAINI, VICE PRESIDENT This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-1, Chandigarh dt. 02/07/2019.

2.

During the course of virtual hearing it was noticed that the assessee furnished an application for withdrawal of his appeal stating therein as under:

1.

Subject: Request for Withdrawal of Appeal. With reference to the captioned subject, it is humbly submitted that the appellant has filed appeal against the assessment orders passed by Commissioner of Income Tax (Appeals), Chandigarh U/s 143(3) of the Income Tax Act, 1961 as on dated 02.07.2019. Now, the appellant has filled application under Vivad Se Vishwas Tak Scheme launched by Govt, of India. As per the provisions of The Direct Tax Vivad Se Vishwas Act Rules, the appellant shall withdraw the appeal filed before Appellate Authorities. The copy of the form no. 1 , 2 and 3 of the said scheme are enclosed herewith for kind reference of your honour. Therefore, this letter may kindly be considered as application for withdrawal of the appeal.

Your honour is therefore requested to be kind enough to pass necessary order granting withdrawal of the aforesaid appeal.

I shall be highly obliged for this act of kindness

Thanking You. Yours Sincerely Sd/- (Naresh Kapoor)

3.

During the course of hearing the Assessee submitted that he had opted to settle the dispute relating to tax/penalty under Vivad Se Vishwas Scheme, under section 5(1) of the Direct Tax Vivad se Vishwas Act, 2020, therefore the appeal may be allowed to be withdrawn.

4.

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 DR did not object if appeal of the assessee is dismissed as withdrawn.

5.

In view of the above the appeal of the assessee is dismissed as withdrawn.

6.

In the result, appeal of the assessee is dismissed.

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

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