M/S NCG ENTERPRISES LTD.,LUDHIANA vs. JCIT, R-7, LUDHIANA

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ITA 235/CHANDI/2018Status: DisposedITAT Chandigarh07 August 2020AY 2012-132 pages
AI SummaryDismissed

What did the Tribunal hold?

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 filed an appeal before the ITAT against an order of the CIT(A). The assessee subsequently moved an application under the 'Vivad Se Vishwas Scheme 2020'.

What were the issues?

The primary issue was the assessee's intention to withdraw the appeal after opting for a tax settlement scheme.

AI-generated summary — verify with the full judgment below

आदेश/Order

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 27.12.2017 of the Commissioner of Income Tax (Appeals)-3, Ludhiana [hereinafter referred to as ‘CIT(A)’]

2.

At the outset, Ld. Counsel for the assessee has submitted that since the assessee has moved an application for ‘Vivad Se Vishwas Scheme 2020’ and, therefore, he intends to withdraw the present -Chd-2018 M/s NCG Enterprises Ltd., Ludhiana 2 appeal. A separate application dated 05.08.2020 for withdrawal of the appeal has been submitted by the Ld. Authorised representative 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In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’ Order pronounced on 10.08.2020.

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