M/S NCG ENTERPRISES LTD.,LUDHIANA vs. ITO WARD 7(5), LUDHIANA

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ITA 545/CHANDI/2019Status: DisposedITAT Chandigarh23 July 2020AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

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

What were the issues?

The primary issue was whether the appeal should be dismissed as withdrawn, given the assessee's participation in the Vivad Se Vishwas Scheme.

AI-generated summary — verify with the full judgment below

Per Sanjay Garg, Judicial Member :

1.

The present appeal has been preferred by the assessee against the order dated 22.02.2019 of the Commissioner of Income Tax (Appeals)-3, Ludhiana.

2.

At the outset, ld. Counsel for the assessee has submitted that since the assessee has opted for 'Vivad Se Vishwas Scheme' , therefore, he intends to withdraw the present appeal. A separate application dated 31.07.2020 for withdrawal of the ITA 545/CHD/2019 A.Y. 2009-10 Page 2 of 2 appeal 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In view of the above, the appeal of the assessees is hereby dismissed as 'Withdrawn'

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