SHRI DEV DUTT,PATIALA vs. DCIT, CC, PATIALA

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ITA 674/CHANDI/2019Status: DisposedITAT Chandigarh15 June 2020AY 2013-142 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee's counsel requested to withdraw the appeal as they had opted 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 the order of the CIT(A). During the pendency of the appeal, the assessee opted for the 'Vivad Se Vishwas Scheme 2020'.

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

आदेश/Order

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 22.03.2019 of the Commissioner of Income Tax (Appeals)-5, 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-2019 Shri Dev Dutt, Patiala 2 appeal. A separate application dated 15.6.2020 for withdrawal of the 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In view of the above, the appeal of the assessee is hereby dismissed as ‘Withdrawn’ Order pronounced on 17.06.2020.

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