SHRI NAVEEN KUMAR,LUDHIANA vs. ITO-WARD-7(5), LUDHIANA

ITA 119/CHANDI/2020Status: DisposedITAT Chandigarh29 July 2020AY 2011-122 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's request to withdraw the appeal. The Revenue did not object to the withdrawal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). The assessee subsequently opted for the 'Vivad Se Vishwas Scheme'. The assessee's counsel sought to withdraw the appeal.

What were the issues?

The primary issue was the withdrawal of the appeal by the assessee due to opting for the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Per Sanjay Garg, Judicial Member :

The present appeal has been preferred by the assessee against the order dated 15.11.2019 of the Commissioner of Income Tax (Appeals)-3, Ludhiana.

At the outset, Ld. Counsel for the assessee has submitted that since the assessee has opted for 'Vivad Se Vishwas Scheme' and, therefore, he intends to withdraw the present appeal. A separate application dated 25.07.2020 for withdrawal of the appeal has been submitted by the ld. Counsel for the ITA 119/CHD/2020 A.Y. 2011-12 Page 2 of 2 assessee. The ld. DR has no objection for the said withdrawal.

In view of the above, the appeal of the assessees is hereby dismissed as 'Withdrawn'

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