M/S NCG ENTERPRISES LTD.,LUDHIANA vs. JCIT, LUDHIANA
What did the Tribunal hold?
The tribunal noted that the assessee intended to withdraw the appeal due to 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 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 in light of the Vivad Se Vishwas Scheme.
AI-generated summary — verify with the full judgment below
आदेश/Order
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 15.03.2017 of the Commissioner of Income Tax (Appeals)-3, Ludhiana [hereinafter referred to as ‘CIT(A)’]
At the outset, Ld. Counsel for the assessee has submitted that since the assessee has moved an application for ‘Vivad Se Vishwas -Chd-2017 NCG Enterprises Ltd., Ludhiana 2 Scheme 2020’ and, therefore, he intends to withdraw the present appeal. A separate application dated 15.07.2020 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In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’ Order pronounced on 23.07.2020.
Recent GST High Court judgments
Search GST case law →- Namita Behera vs. Commissioner Of CT And GST, CuttackOrissa · 14 Oct 2026
- Ratul Boro vs. The Union Of INDIA And 4 OrsGauhati · 14 Oct 2026
- Jashwant Sharma vs. The Union Of INDIA And A4 OrsGauhati · 14 Oct 2026
- Tvl. Jeyarani Shopping Centre vs. The Deputy State Tax Officer -1/The Deputy Commercial Tax OfficerMadras · 14 Oct 2026
- Rohan Tanna vs. Directorate General Of Goods And Services Tax IntelligenceChhattisgarh · 14 Oct 2026
